A New Tax System (Family Assistance) (Administration) Act 1999
PART 1 - PRELIMINARY
SECTION 1
1
Short title
This Act may be cited as the
A New Tax System (Family Assistance) (Administration) Act 1999.
SECTION 2
Commencement
2(1)
Sections
1 and 2 and subsection
235(5) commence on the day on which this Act receives the Royal Assent.
2(2)
The remaining provisions of this Act commence immediately after the commencement of the
A New Tax System (Family Assistance) Act 1999.
SECTION 2A
2A
Norfolk Island
This Act extends to Norfolk Island.
History
S 2A inserted by No 59 of 2015, s 3 and Sch 2 item 53, effective 1 July 2016.
PART 2 - INTERPRETATION
SECTION 3
Definitions
3(1)
In this Act, unless the contrary intention appears:
AAT
(Repealed by No 38 of 2024)
History
Definition of "AAT" repealed by No 38 of 2024, s 3 and Sch 3 item 3(a), effective 14 October 2024. The definition formerly read:
AAT
means the Administrative Appeals Tribunal.
AAT Act
(Repealed by No 38 of 2024)
History
Definition of "AAT Act" repealed by No 38 of 2024, s 3 and Sch 3 item 3(b), effective 14 October 2024. The definition formerly read:
AAT Act
means the Administrative Appeals Tribunal Act 1975.
AAT first review
(Repealed by No 38 of 2024)
History
Definition of "AAT first review" repealed by No 38 of 2024, s 3 and Sch 3 item 3(c), effective 14 October 2024. The definition formerly read:
AAT first review
has the meaning given by section 111.
Definition of "AAT first review" inserted by No 60 of 2015, s 3 and Sch 5 item 3, effective 1 July 2015.
AAT second review
(Repealed by No 38 of 2024)
History
Definition of "AAT second review" repealed by No 38 of 2024, s 3 and Sch 3 item 3(d), effective 14 October 2024. The definition formerly read:
AAT second review
has the meaning given by section 128.
Definition of "AAT second review" inserted by No 60 of 2015, s 3 and Sch 5 item 3, effective 1 July 2015.
AAT single review
(Repealed by No 38 of 2024)
History
Definition of "AAT single review" repealed by No 38 of 2024, s 3 and Sch 3 item 3(e), effective 14 October 2024. The definition formerly read:
AAT single review
has the meaning given by section 138.
Definition of "AAT single review" inserted by No 60 of 2015, s 3 and Sch 5 item 3, effective 1 July 2015.
ABN
(short for Australian Business Number) has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
History
Definition of "ABN" inserted by No 66 of 2022,s 3 and Sch 2 item 13, effective 1 July 2023.
advance assessment day
, in relation to a family tax benefit advance, has the meaning given by subsection 35A(3) and paragraph 35B(3)(b).
History
Definition of "advance assessment day" inserted by No 53 of 2011, s 3 and Sch 1 item 9, applicable to family tax benefit advances requested on or after 1 July 2011.
agency
means:
(a)
the Department; or
(b)
the Human Services Department.
(c)
(Repealed by No 48 of 2009)
(d)
(Repealed by No 32 of 2011)
History
Definition of "agency" amended by No 32 of 2011, s 3 and Sch 4 item 19, by substituting para (b) for paras (b) and (d), effective 1 July 2011. For transitional provisions see note under s 108(2). Paras (b) and (d) formerly read:
(b)
the Commonwealth Services Delivery Agency; or
(d)
Medicare Australia.
Definition of "agency" amended by No 48 of 2009, s 3 and Sch 1 item 2, by repealing para (c), effective 1 July 2009. Para (c) formerly read:
(c)
the Australian Taxation Office; or
No 48 of 2009, s 3 and Sch 1 item 12 contains the following saving provision:
Saving - past period family tax benefit claims through the Australian Taxation Office
12
The A New Tax System (Family Assistance) (Administration) Act 1999, as in force immediately before 1 July 2009 in relation to:
(a)
claims made before 1 July 2009:
(i)
for payment of family tax benefit for a past period; and
(ii)
in a form approved by an officer of the Australian Taxation Office for the purposes of subsection 7(2) of that Act, acting under a delegation from the Secretary under section 221 of that Act; and
(b)
decisions made under that Act, in relation to such claims, by officers of the Australian Taxation Office (whether those decisions were made before, on or after 1 July 2009).
Definition of "agency" amended by No 111 of 2005, s 3 and Sch 2 item 84, by substituting para (d), effective 1 October 2005. Para (d) formerly read:
(d)
the Health Insurance Commission.
allocation rules
means the Minister's rules prescribed under section 198A.
History
Definition of "allocation rules" inserted by No 22 of 2017, s 3 and Sch 1 item 50, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
amount of the entitlement
(Repealed by No 22 of 2017)
History
Definition of "amount of the entitlement" repealed by No 22 of 2017, s 3 and Sch 1 item 51, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
amount of the entitlement
, in respect of child care benefit and a person, means:
(a)
in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit by fee reduction in respect of an income year - the amount referred to in section 51B; and
(b)
in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service in an income year - the amount referred to in section 52E; and
(c)
in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit for a past period for care provided by a registered carer - the amount referred to in section 52F; and
(d)
in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual - the amount referred to in section 53D; and
(e)
in the case of an approved child care service in respect of which a determination has been made that the service is entitled to be paid child care benefit by fee reduction for care provided by the service to a child at risk in respect of a financial year - the amount referred to in section 54B.
Definition of "amount of the entitlement" inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
appropriate State/Territory body
(Repealed by No 125 of 2019)
History
Definition of "appropriate State/Territory body" repealed by No 125 of 2019, s 3 and Sch 1 item 33, effective 16 December 2019. The definition formerly read:
appropriate State/Territory body
has the meaning given by subsection 204K(7).
Definition of "appropriate State/Territory body" inserted by No 22 of 2017, s 3 and Sch 1 item 52, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
appropriate State/Territory support agency
has the meaning given by subsection 204K(7).
History
Definition of "appropriate State/Territory support agency" inserted by No 125 of 2019, s 3 and Sch 1 item 34, effective 16 December 2019.
approved centre based long day care service
(Repealed by No 22 of 2017)
History
Definition of "approved centre based long day care service" repealed by No 22 of 2017, s 3 and Sch 1 item 53, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
approved centre based long day care service
means a centre based long day care service in respect of which an approval as a centre based long day care service is in force under Division 1 of Part 8.
approved child care service
has the meaning given by section 194G.
History
Definition of "approved child care service" substituted by No 22 of 2017, s 3 and Sch 1 item 54, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
approved child care service
means:
(a)
an approved centre based long day care service; or
(b)
an approved family day care service; or
(ba)
an approved in-home care service; or
(c)
an approved occasional care service; or
(d)
an approved outside school hours care service.
Definition of "approved child care service" amended by No 138 of 2000.
approved family day care service
(Repealed by No 22 of 2017)
History
Definition of "approved family day care service" repealed by No 22 of 2017, s 3 and Sch 1 item 55(a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
approved family day care service
means a family day care service in respect of which an approval as a family day care service is in force under Division 1 of Part 8.
approved in-home care service
(Repealed by No 22 of 2017)
History
Definition of "approved in-home care service" repealed by No 22 of 2017, s 3 and Sch 1 item 55(b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
approved in-home care service
means an in-home care service in respect of which an approval as an in-home care service is in force under Division 1 of Part 8.
Definition of "approved in-home care service" inserted by No 138 of 2000.
approved occasional care service
(Repealed by No 22 of 2017)
History
Definition of "approved occasional care service" repealed by No 22 of 2017, s 3 and Sch 1 item 55(c), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
approved occasional care service
means an occasional care service in respect of which an approval as an occasional care service is in force under Division 1 of Part 8.
approved outside school hours care service
(Repealed by No 22 of 2017)
History
Definition of "approved outside school hours care service" repealed by No 22 of 2017, s 3 and Sch 1 item 55(d), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
approved outside school hours care service
means an outside school hours care service in respect of which an approval as an outside school hours care service is in force under Division 1 of Part 8.
approved provider
means a provider for which an approval is in effect under Division 1 of Part 8 (and does not include a provider whose approval as a provider under that Part is suspended).
History
Definition of "approved provider" inserted by No 22 of 2017, s 3 and Sch 1 item 56, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
ART
means the Administrative Review Tribunal.
History
Definition of "ART" inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024.
ART Act
means the Administrative Review Tribunal Act 2024.
History
Definition of "ART Act" inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024.
ART child care provider review
has the meaning given by section 138.
History
Definition of "ART child care provider review" inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024.
ART Principal Registrar
means the Chief Executive Officer and Principal Registrar of the ART.
History
Definition of "ART Principal Registrar" inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024.
ART review
has the meaning given by section 111.
History
Definition of "ART review" inserted by No 38 of 2024, s 3 and Sch 3 item 4, effective 14 October 2024.
audit team
, in relation to an audit of an approved provider, means the expert engaged to carry out the audit of the provider and any person (other than an authorised person) assisting the expert.
History
Definition of "audit team" substituted by No 22 of 2017, s 3 and Sch 1 item 57, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
audit team
, in relation to an audit of an operator of an approved child care service, means the expert engaged to carry out the audit of the operator and any person (other than an authorised officer) assisting the expert.
Definition of "audit team" inserted by No 120 of 2011, s 3 and Sch 1 item 1, effective 15 October 2011. For application provision see note under s 3(4B).
Bank
includes, but is not limited to, a body corporate that is an ADI (authorised deposit-taking institution) for the purposes of the meaning of the Banking Act 1959.
History
Definition of "Bank" inserted by No 45 of 2000. For transitional provisions see note under s 69.
care percentage decision
means a decision to the extent that the decision involves (wholly or partly):
(a)
a determination of an individual's percentage of care for a child that was made, under a provision of Subdivision
D of Division
1 of Part
3 of the Family Assistance Act, in relation to a claim for payment of family tax benefit; or
(b)
a determination relating to an individual that has effect, under section
35T of that Act, as if it were a determination made under such a provision.
History
Definition of "care percentage decision" inserted by No 65 of 2010, s 3 and Sch 2 item 22, effective 1 July 2010.
CCB %
(Repealed by No 22 of 2017)
History
Definition of "CCB %" repealed by No 22 of 2017, s 3 and Sch 1 item 58, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
CCB %
, in respect of an individual, means:
(a)
the CCB % determined (including as a result of a variation) in respect of the individual under Division 4 of Part 3; or
(b)
the CCB % otherwise applicable to the individual under Division 4 of Part 3; or
(c)
if neither paragraph (a) nor (b) applies to the individual - the CCB % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act.
Definition of "CCB %" substituted by No 53 of 2008, s 3 and Sch 1 item 14, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. The definition formerly read:
CCB %
, in respect of an individual, means the CCB % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act.
Definition of "CCB %" inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
CCS quarter
has the meaning given by subsection 67CE(3).
History
Definition of "CCS quarter" inserted by No 22 of 2017, s 3 and Sch 1 item 59, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
CCS reconciliation conditions
has the meaning given by section 103A.
History
Definition of "CCS reconciliation conditions" inserted by No 22 of 2017, s 3 and Sch 1 item 59, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
ceases
(Repealed by No 22 of 2017)
History
Definition of "ceases" repealed by No 22 of 2017, s 3 and Sch 1 item 60, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
ceases
to be enrolled, in relation to a child to whom an approved childcare service provides care, has the meaning given by section 219AD,
Definition of "ceases" inserted by No 118 of 2007, s 3 and Sch 1 item 6, effective 29 June 2007.
ceases to be enrolled
has the meaning given by section 200B.
History
Definition of "ceases to be enrolled" inserted by No 22 of 2017, s 3 and Sch 1 item 61, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
centrelink program
has the same meaning as in the Human Services (Centrelink) Act 1997.
History
Definition of "centrelink program" inserted by No 32 of 2011, s 3 and Sch 4 item 20, effective 1 July 2011. For transitional provisions see note under s 108(2).
Chief Executive Centrelink
has the same meaning as in the Human Services (Centrelink) Act 1997.
History
Definition of "Chief Executive Centrelink" inserted by No 32 of 2011, s 3 and Sch 4 item 21, effective 1 July 2011. For transitional provisions see note under s 108(2).
Chief Executive Medicare
has the same meaning as in the Human Services (Medicare) Act 1973.
History
Definition of "Chief Executive Medicare" inserted by No 32 of 2011, s 3 and Sch 4 item 22, effective 1 July 2011. For transitional provisions see note under s 108(2).
child care decision
has the meaning given by section 103.
History
Definition of "child care decision" inserted by No 22 of 2017, s 3 and Sch 1 item 61, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
child care provider decision
has the meaning given by subsection 138(4).
History
Definition of "child care provider decision" inserted by No 26 of 2021, s 3 and Sch 1 item 18, effective 27 March 2021. For application provisions, see note under s 205C.
child care service payment
means:
(a)
a fee reduction amount payable to a provider under section
67EB; or
(b)
a payment prescribed by the Minister's rules that is made to approved providers under a scheme or program (however described) administered by the Department.
History
Definition of "child care service payment" substituted by No 22 of 2017, s 3 and Sch 1 item 62, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
child care service payment
means:
(a)
a payment under section 219Q or subsection 219QA(2) in respect of fee reduction; or
(aa)
a payment under section 219QC or subsection 219QD(2) in respect of child care rebate; or
(b)
an enrolment advance under section 219RA; or
(c)
a payment under:
(i)
subitem 97(5) of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007; or
(ii)
subitem 97A(5) of that Schedule (as modified by the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Regulations 2009); or
(d)
the payment known as Jobs Education and Training (JET) Child Care fee assistance that is paid by the Commonwealth; or
(e)
a payment specified in an instrument under subsection (4A).
Definition of "child care service payment" amended by No 25 of 2011, s 3 and Sch 2 item 1, by inserting para (aa), effective 26 July 2011.
Definition of "child care service payment" inserted by No 79 of 2011, s 3 and Sch 1 item 1, effective 26 July 2011.
civil penalty order
(Repealed by No 22 of 2017)
History
Definition of "civil penalty order" repealed by No 22 of 2017, s 3 and Sch 1 item 63, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
civil penalty order
has the meaning given by section 219TSC.
Definition of "civil penalty order" inserted by No 53 of 2008, s 3 and Sch 4 item 1, applicable in relation to conduct happening wholly after 26 June 2008, where
conduct
means an act, an omission to perform an act or a state of affairs. For further application provisions see note under subsection 219F(2).
civil penalty provision
has the same meaning as in the Regulatory Powers Act.
History
Definition of "civil penalty provision" substituted by No 22 of 2017, s 3 and Sch 1 item 64, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
civil penalty provision
means any of the following:
(a)
subsection 204(1);
(b)
subsection 219AC(1A) or (1B);
(c)
subsection 219AG(1A);
(d)
subsection 219B(2);
(e)
subsection 219BB(1);
(f)
subsection 219BC(1);
(g)
subsection 219BD(1);
(h)
subsection 219E(1) or (7);
(ha)
subsection 219EA(2);
(hb)
subsection 219EB(1) or (5);
(j)
subsection 219F(1) or (2);
(k)
subsection 219G(1), (3) or (4);
(ka)
subsection 219GA(6);
(l)
219L(1), (2) or (3);
(la)
subsection 219LA(2) or (5);
(m)
subsection 219M(1) or (4);
(n)
subsection 219N(5A);
(o)
subsection 219NA(4);
(p)
subsection 219NB(1);
(q)
subsection 219P(1);
(r)
subsection 219QB(1);
(sa)
subsection 219QE(1);
(s)
section 219TSB;
(t)
a provision (if any) of the regulations that is declared to be a civil penalty provision in accordance with paragraph 235(1A)(b).
]
Definition of "civil penalty provision" amended by No 120 of 2011, s 3 and Sch 1 items 2 and 3, by inserting paras (ka) and (la), effective 15 October 2011. For application provision see note under s 3(4B).
Definition of "civil penalty provision" amended by No 25 of 2011, s 3 and Sch 1 items 9 and 10, by inserting paras (ha), (hb) and (sa), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
Definition of "civil penalty provision" amended by No 34 of 2010, s 3 and Sch 2 item 1, by inserting "or (7)" after "subsection 219E(1)" in para (h), effective 11 May 2010.
Definition of "civil penalty provision" amended by No 50 of 2009, s 3 and Sch 4 item 10, by repealing para (i), effective 24 December 2009.
Definition of "civil penalty provision" amended by No 50 of 2009, s 3 and Sch 5 item 13, by inserting "or (4)" after "219M(1)" in para (m), applicable in relation to notices given under subsection 219M(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 after 22 July 2009.
Definition of "civil penalty provision" amended by No 50 of 2009, s 3 and Sch 4 item 1, by inserting para (t) at the end, effective 25 June 2009.
Definition of "civil penalty provision" substituted by No 53 of 2008, s 3 and Sch 4 item 2, applicable in relation to conduct happening wholly after 26 June 2008, where
conduct
means an act, an omission to perform an act or a state of affairs. For further application provisions see note under subsection 219F(2). The definition formerly read:
civil penalty provision
means subsection 219EA(2) or 219TSB(1).
Definition of "civil penalty provision" inserted by No 118 of 2007, s 3 and Sch 2 item 1, effective 1 July 2007.
complying written arrangement
has the meaning given by subsection 200B(3).
History
Definition of "complying written arrangement" inserted by No 22 of 2017, s 3 and Sch 1 item 65, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
decision
has the same meaning as in the ART Act.
History
Definition of "decision" amended by No 38 of 2024, s 3 and Sch 3 item 5, by substituting "ART Act" for "Administrative Appeals Tribunal Act 1975", effective 14 October 2024.
departure authorisation certificate
means a certificate under Subdivision D of Division 5 of Part 4.
History
Definition of "departure authorisation certificate" inserted by No 55 of 2016, s 3 and Sch 13 item 2, applicable in relation to:
(a) a debt that arises on or after 1 January 2017; and
(b) a debt that arose before 1 January 2017, to the extent that the debt was outstanding immediately before 1 January 2017.
departure prohibition order
means an order under Subdivision A of Division 5 of Part 4 (including such an order varied under Subdivision C of that Division).
History
Definition of "departure prohibition order" inserted by No 55 of 2016, s 3 and Sch 13 item 2, applicable in relation to:
(a) a debt that arises on or after 1 January 2017; and
(b) a debt that arose before 1 January 2017, to the extent that the debt was outstanding immediately before 1 January 2017.
early claim day
, in relation to a claim for payment of family tax benefit by instalment, means the day occurring 97 days before the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant. It does not matter whether the child becomes such an FTB child on the expected day.
History
Definition of "early claim day" substituted by No 70 of 2013, s 3 and Sch 2A item 28, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. The definition formerly read:
early claim day
, in relation to:
(a)
a claim for payment of family tax benefit by instalment; or
(b)
a claim for payment of baby bonus in normal circumstances;
(c)
(Repealed by No 49 of 2012)
means the day occurring 97 days before the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant. It does not matter whether the child becomes such an FTB child on the expected day.
Definition of "early claim day" amended by No 49 of 2012, s 3 and Sch 1 items 15 and 16, by omitting "or" from the end of para (b) and repealing para (c), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
Para (c) formerly read:
(c)
a claim for payment of maternity immunisation allowance in normal circumstances;
Definition of "early claim day" inserted by No 105 of 2010, s 3 and Sch 1 item 19, effective 1 October 2010.
No 105 of 2010, s 3 and Sch 2 item 5 contains the following transitional provisions:
Claims for family tax benefit, baby bonus or maternity immunisation allowance
5(1)
The amendments of the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Act do not affect a claim for family tax benefit, baby bonus or maternity immunisation allowance made under that Act before 1 October 2010.
5(2)
Without limiting subitem (1), the amendment of section 47B of the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Act does not affect a claim for baby bonus made under that Act before 1 January 2011.
Education and Care Services National Law
means the Education and Care Services National Law set out in the Schedule to the Education and Care Services National Law Act 2010 (Vic.).
History
Definition of "Education and Care Services National Law" inserted by No 125 of 2019, s 3 and Sch 2 item 1, effective 13 December 2019.
eligibility rules
(Repealed by No 22 of 2017)
History
Definition of "eligibility rules" repealed by No 22 of 2017, s 3 and Sch 1 item 66, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
eligibility rules
means rules made under subsection 205(1).
emergency or disaster
has the meaning given by subsection 205C(2).
History
Definition of "emergency or disaster" inserted by No 26 of 2021, s 3 and Sch 1 item 2, effective 27 March 2021. For application provisions, see note under s 205C.
enrolled
has the meaning given by section 200B.
History
Definition of "enrolled" substituted by No 22 of 2017, s 3 and Sch 1 item 67, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
enrolled
in relation to a child to whom an approved child care service provides care, has the meaning given by subsections 219A(2) and 219AA(2).
Definition of "enrolled" inserted by No 118 of 2007, s 3 and Sch 1 item 7, effective 29 June 2007.
enrolment notice
means a notice given under subsection 200A(1), (2) or (3).
History
Definition of "enrolment notice" inserted by No 22 of 2017, s 3 and Sch 1 item 68, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
entitled to be paid family tax benefit by instalment:
a person is so entitled at a particular time if a determination under section 16 in relation to the person is in force at that time under which the person is entitled to be paid family tax benefit at or after that time.
estimated income basis
: family tax benefit is worked out on an
estimated income basis
if it is worked out on the basis referred to in subsection 20(1), (2A) or (3).
History
Definition of "estimated income basis" inserted by No 49 of 2012, s 3 and Sch 3 item 3, effective 1 July 2012.
Executive Director
(Repealed by No 38 of 2010)
History
Definition of "Executive Director" repealed by No 38 of 2010, s 3 and Sch 3 item 18, effective 11 May 2010. The definition formerly read:
Executive Director
means the Executive Director of the Social Security Appeals Tribunal.
executive officer
(Repealed by No 22 of 2017)
History
Definition of "executive officer" repealed by No 22 of 2017, s 3 and Sch 1 item 69, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
executive officer
, in relation to an operator of an approved centre based long day care service, means a person, by whatever name called and whether or not a director of the operator, who is concerned in, or takes part in, the management of the operator.
Definition of "executive officer" inserted by No 120 of 2011, s 3 and Sch 1 item 4, effective 15 October 2011. For application provision see note under s 3(4B).
Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
History
Definition of "Family Assistance Administration Act" inserted by No 45 of 2000. For transitional provisions see note under s 69.
family assistance law
means any one or more of the following:
(a)
this Act;
(b)
the Family Assistance Act;
(c)
any instrument (including regulations) made under this Act or the Family Assistance Act;
(d)
Schedules 5 and 6 to the
A New Tax System (Family Assistance and Related Measures) Act 2000.
History
Definition of "family assistance law" amended by No 79 of 2011, s 3 and Sch 3 item 1, by substituting para (c), effective 22 August 2011. Para (c) formerly read:
(c)
regulations under this Act;
Definition of "family assistance law" amended by No 45 of 2000. For transitional provisions see note under s 69. Para (c) formerly read:
(c)
regulations under this Act.
family tax benefit advance
means the advance mentioned in Division 2 of Part 3.
fee reduction amount
has the meaning given by subsection 67EB(2).
History
Definition of "fee reduction amount" inserted by No 22 of 2017, s 3 and Sch 1 item 70, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
fee reduction decision
has the meaning given by subsection 67EB(2).
History
Definition of "fee reduction decision" inserted by No 22 of 2017, s 3 and Sch 1 item 70, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
financial institution
means a corporation that is an ADI for the purposes of the Banking Act 1959.
History
Definition of "financial institution" inserted by No 47 of 2001.
first deadline
has the meaning given by section 103B.
History
Definition of "first deadline" inserted by No 22 of 2017, s 3 and Sch 1 item 70, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
flexible PPL day
has the same meaning as in the Paid Parental Leave Act 2010.
History
Definition of "flexible PPL day" inserted by No 53 of 2020, s 3 and Sch 1 item 6, effective 1 July 2020.
FTB advance debt
has the meaning given by section 71A.
History
Definition of "FTB advance debt" inserted by No 53 of 2011, s 3 and Sch 1 item 10, applicable to family tax benefit advances requested on or after 1 July 2011.
guidance and appeals panel
has the same meaning as in the ART Act.
History
Definition of "guidance and appeals panel" inserted by No 38 of 2024, s 3 and Sch 3 item 6, effective 14 October 2024.
guidance and appeals panel proceeding
has the same meaning as in the ART Act.
History
Definition of "guidance and appeals panel proceeding" inserted by No 38 of 2024, s 3 and Sch 3 item 6, effective 14 October 2024.
head
of an agency means:
(a)
in the case of the Department - the Secretary; or
(b)
in the case of the Human Services Department - the Chief Executive Officer of Services Australia.
(c)
(Repealed by No 48 of 2009)
(d)
(Repealed by No 32 of 2011)
History
Definition of "head" amended by No 104 of 2020, s 3 and Sch 1 item 4, by substituting "Chief Executive Officer of Services Australia" for "Secretary of the Human Services Department" in para (b), effective 1 February 2020 and applicable in relation to an offence if the conduct constituting the offence occurs after 20 November 2020.
Definition of "head" amended by No 32 of 2011, s 3 and Sch 4 item 23, by substituting para (b) for paras (b) and (d), effective 1 July 2011. For transitional provisions see note under s 108(2). Paras (b) and (d) formerly read:
(b)
in the case of the Commonwealth Services Delivery Agency - the Chief Executive Officer of the Agency; or
(d)
in the case of Medicare Australia - the Chief Executive Officer of Medicare Australia.
Definition of "head" amended by No 48 of 2009, s 3 and Sch 1 item 3, by repealing para (c), effective 1 July 2009. For saving provision, see note under definition of "agency". Para (c) formerly read:
(c)
in the case of the Australian Taxation Office - the Commissioner of Taxation; or
Definition of "head" amended by No 111 of 2005, s 3 and Sch 2 item 85, by substituting "Medicare Australia - the Chief Executive Officer of Medicare Australia" for "the Health Insurance Commission - the Managing Director of the Commission" in para (d), effective 1 October 2005.
Human Services Department
means Services Australia.
History
Definition of "Human Services Department" amended by No 104 of 2020, s 3 and Sch 1 item 5, by substituting "Services Australia" for "the Department administered by the Human Services Minister", effective 1 February 2020 and applicable in relation to an offence if the conduct constituting the offence occurs after 20 November 2020.
Definition of "Human Services Department" inserted by No 32 of 2011, s 3 and Sch 4 item 24, effective 1 July 2011. For transitional provisions see note under s 108(2).
Human Services Minister
(Repealed by No 104 of 2020)
History
Definition of "Human Services Minister" repealed by No 104 of 2020, s 3 and Sch 1 item 6, effective 1 February 2020 and applicable in relation to an offence if the conduct constituting the offence occurs after 20 November 2020. The definition formerly read:
Human Services Minister
means the Minister administering the Human Services (Centrelink) Act 1997.
Definition of "Human Services Minister" inserted by No 32 of 2011, s 3 and Sch 4 item 25, effective 1 July 2011. For transitional provisions see note under s 108(2).
immunisation grace period
has the meaning given by subsection 67CD(9).
History
Definition of "immunisation grace period" inserted by No 22 of 2017, s 3 and Sch 1 item 70, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
income tax refund
means an amount payable to a person:
(a)
in respect of an overpayment of income tax imposed by the
Income Tax Act 1986; or
(b)
in respect of an overpayment of Medicare levy payable in accordance with Part
VIIB of the
Income Tax Assessment Act 1936; or
(c)
in respect of an overpayment of an amount payable by the person by an assessment made under Part
IV of the
Income Tax Assessment Act 1936 because of:
(i)
subsection 106U(1) of the Higher Education Funding Act 1988; or
(ia)
(Repealed by No 103 of 2013)
(ii)
section 154-60 of the Higher Education Support Act 2003; or
(iii)
section 12ZN of the Student Assistance Act 1973; or
(iv)
section 23FA of the VET Student Loans Act 2016; or
(d)
as a refund of a tax offset that is subject to the refundable tax offset rules (see Division
67 of the Income Tax Assessment Act).
History
Definition of "income tax refund" amended by No 116 of 2018, s 3 and Sch 1 item 24, by inserting para (c)(iv), effective 1July 2019.
Definition of "income tax refund" amended by No 103 of 2013, s 3 and Sch 1 item 15, by repealing para (c)(ia), effective 29 June 2013. Para (c)(ia) formerly read:
(ia)
section 154-60 of the Higher Education Support Act 2003; or
Definition of "income tax refund" amended by No 5 of 2011, s 3 and Sch 1 items 6 and 7, by substituting "section 12ZN" for "subsection 12ZN(1)" in para (c)(iii) and "(see Division 67 of the Income Tax Assessment Act)" for "under Division 67 of the Income Tax Assessment Act" in para (d), effective 22 March 2011.
Definition of "income tax refund" substituted by No 82 of 2006, s 3 and Sch 11 item 1, effective 1 July 2002. Act No 82 of 2006, s 3 and Sch 11 item 2 contained the following application provision:
(1)
The amendment made applies in relation to a debt owed in respect of family tax benefit against which an income tax refund is to be applied, if the income tax refund is determined on or after 1 July 2002 (irrespective of the income year to which the refund relates or when the debt is determined).
(2)
The amendment made applies in relation to a debt owed in respect of child care benefit against which an income tax refund is to be applied, if both:
(a)
the debt is determined on or after 1 July 2006; and
(b)
the income tax refund is determined on or after 1 July 2007 (irrespective of the income year to which the refund relates).
The definition formerly read:
income tax refund
means an amount payable to a person in respect of an overpayment of:
(a)
income tax imposed by the Income Tax Act 1986; or
(b)
Medicare levy payable in accordance with Part VIIB of the Income Tax Assessment Act 1936; or
(c)
an amount payable by the person by an assessment made under Part IV of the Income Tax Assessment Act 1936 because of:
(i)
subsection 106U(1) of the Higher Education Funding Act 1988; or
(ia)
section 154-60 of the Higher Education Support Act 2003; or
(ii)
subsection 12ZN(1) of the Student Assistance Act 1973.
Definition of "income tax refund" amended by No 150 of 2003, s 3 and Sch 2 item 95, by inserting para (c)(ia), effective 1 January 2004.
income tax return
has the same meaning as in the Income Tax Assessment Act 1997.
indexed actual income
(a)
for an individual in relation to family tax benefit - means the amount stated for the individual in a notice under subsection 20B(2); and
(b)
for an individual in relation to child care subsidy - means the amount stated for the individual in a notice under subsection
67DD(2).
History
Definition of "indexed actual income" amended by No 22 of 2017, s 3 and Sch 1 item 71, by substituting para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (b) formerly read:
(b)
for an individual in relation to child care benefit - means the amount stated for the individual in a notice under subsection 55AB(2).
Definition of "indexed actual income" inserted by No 36 of 2006, s 3 and Sch 2 item 1, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
indexed estimate
:
(a)
for an individual in relation to family tax benefit - means the amount stated for the individual in a notice under subsection
20A(2); and
(b)for an individual in relation to child care subsidy - means the amount stated for the individual in a notice under subsection
67DC(2).
History
Definition of "indexed estimate" amended by No 22 of 2017, s 3 and Sch 1 item 72, by substituting para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (b) formerly read:
(b)
for an individual in relation to child care benefit - means the amount stated for the individual in a notice under subsection 55AA(2).
]
Definition of "indexed estimate" inserted by No 36 of 2006, s 3 and Sch 2 item 2, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
instalment amount
, in relation to family tax benefit, has the meaning given by subsection 23(2).
instalment period
, in relation to family tax benefit, has the meaning given by subsections 23(2) and (3).
History
Definition of "instalment period" substituted by No 45 of 2000. For transitional provisions see note under s 7A. Definition formerly read:
instalment period
:
(a)
in relation to family tax benefit-has the meaning given by subsections 23(2) and (3); and
(b)
in relation to child care benefit-has the meaning given by subsection 42(4) or 47(2), as the case requires, of the Family Assistance Act.
large centre-based day care provider
(Repealed by No 66 of 2022)
History
Definition of "large centre-based day care provider" repealed by No 66 of 2022, s 3 and Sch 2 item 1, effective 1 July 2023. The definition formerly read:
large centre-based day care provider
has the meaning given by section 4A.
Definition of "large centre-based day care provider" inserted by No 22 of 2017, s 3 and Sch 1 item 73, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
large child care provider
has the meaning given by section 4A.
History
Definition of "large child care provider" inserted by No 66 of 2022, s 3 and Sch 2 item 2, effective 1 July 2023.
large long day care centre operator
(Repealed by No 22 of 2017)
History
Definition of "large long day care centre operator" repealed by No 22 of 2017, s 3 and Sch 1 item 74, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
large long day care centre operator
, in relation to a financial year, means:
(a)
a person who operates, or proposes to operate, 25 or more approved centre based long day care services at any time during the financial year; or
(b)
2 or more persons who, between them, operate, or propose to operate, 25 or more approved centre based long day care services during the financial year, so long as any of the following apply:
(i)
one person has, at any time during the financial year, 25% or more of their executive officers in common with another person;
(ii)
one person owns, at any time during the financial year, 15% or more of another person;
(iii)
one person is entitled to receive, at any time during the financial year, 15% or more of the dividends paid by another person.
Note:
See also subsection (4B).
Definition of "large long day care centre operator" inserted by No 120 of 2011, s 3 and Sch 1 item 5, effective 15 October 2011. For application provision see note under s 3(4B).
listed child care information provision
has the meaning given by section 219UB.
History
Definition of "listed child care information provision" inserted by No 22 of 2017, s 3 and Sch 1 item 75, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
maximum amount
, in relation to a family tax benefit advance, has the meaning given by section 35D.
History
Definition of "maximum amount" inserted by No 53 of 2011, s 3 and Sch 1 item 11, applicable to family tax benefit advances requested on or after 1 July 2011.
maximum PPL period
(Repealed by No 4 of 2023)
History
Definition of "maximum PPL period" repealed by No 4 of 2023, s 3 and Sch 2 item 8, effective 26 March 2023. The definition formerly read:
maximum PPL period
has the same meaning as in the Paid Parental Leave Act 2010.
Definition of "maximum PPL period" inserted by No 53 of 2020, s 3 and Sch 1 item 6, effective 1 July 2020.
medicare program
has the same meaning as in the Human Services (Medicare) Act 1973.
History
Definition of "medicare program" inserted by No 32 of 2011, s 3 and Sch 4 item 26, effective 1 July 2011. For transitional provisions see note under s 108(2).
meets the information requirements
has the meaning given by subsection 67CD(10).
History
Definition of "meets the information requirements" inserted by No 22 of 2017, s 3 and Sch 1 item 75, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
minimum amount
, in relation to a family tax benefit advance that is paid to an individual, means:
(a)
3.75% of the FTB child rate for one FTB child who is under 13 years of age worked out under clause
7 of Schedule
1 to the Family Assistance Act (disregarding clauses 8 to
11 of that Schedule); or
(b)
if a determination under section
28 of that Act that the individual is eligible for a percentage (the
section 28 percentage
) of the family tax benefit for FTB children of the individual is in force - the section 28 percentage of the paragraph (a) amount; or
(c)
if the amount that would be the minimum amount under paragraph (a) or (b) is not a number of whole cents - the amount rounded down to the nearest cent.
History
Definition of "minimum amount" inserted by No 53 of 2011, s 3 and Sch 1 item 12, applicable to family tax benefit advances requested on or after 1 July 2011.
minimum taxable income %
(Repealed by No 53 of 2008)
History
Definition of "minimum taxable income %" repealed by No 53 of 2008, s 3 and Sch 1 item 15, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. The definition formerly read:
minimum taxable income %
, in respect of an individual, means the minimum taxable income % calculated in respect of the individual under clause 12 of Schedule 2 to the Family Assistance Act.
Definition of "minimum taxable income %" inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
non-corporate Commonwealth entity
has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
History
Definition of "non-corporate Commonwealth entity" inserted by No 26 of 2021, s 3 and Sch 1 item 27, effective 27 March 2021. For application provisions, see note under s 205C.
officer
means an officer of an agency and includes:
(a)
the head of the agency; and
(aa)
if the agency is the Human Services Department:
(i)
the Chief Executive Centrelink; and
(ii)
the Chief Executive Medicare; and
(b)
an employee of the agency; and
(c)
any other person engaged by the agency, under contract or otherwise, to exercise powers, or perform duties or functions, of the agency.
History
Definition of "officer" amended by No 32 of 2011, s 3 and Sch 4 item 27, by inserting para (aa), effective 1 July 2011. For transitional provisions see note under s 108(2).
official
has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
History
Definition of "official" inserted by No 26 of 2021, s 3 and Sch 1 item 27, effective 27 March 2021. For application provisions, see note under s 205C.
parental leave pay
has the same meaning as in the Paid Parental Leave Act 2010.
History
Definition of "parental leave pay" inserted by No 105 of 2010, s 3 and Sch 1 item 20, effective 1 October 2010. For transitional provisions, see note under definition of "early claim day".
penalty unit
(Repealed by No 31 of 2014)
History
Definition of "penalty unit" repealed by No 31 of 2014, s 3 and Sch 8 item 2, effective 24 June 2014. The definition formerly read:
penalty unit
has the meaning given by section 4AA of the Crimes Act 1914.
Definition of "penalty unit" inserted by No 53 of 2008, s 3 and Sch 4 item 3, applicable in relation to conduct happening wholly after 26 June 2008, where
conduct
means an act, an omission to perform an act or a state of affairs. For further application provisions see note under subsection 219F(2).
permissible staff discount
has the meaning given by subsection 201BA(1).
History
Definition of "permissible staff discount" inserted by No 66 of 2022, s 3 and Sch 5 item 3, applicable in relation to sessions of care provided to a child in a week that starts on or after 1 January 2023.
person with management or control
has the meaning given by section 194F.
History
Definition of "person with management or control" inserted by No 22 of 2017, s 3 and Sch 1 item 75, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
personal information
has the same meaning as in the Privacy Act 1988.
History
Definition of "personal information" inserted by No 120 of 2011, s 3 and Sch 1 item 6, effective 15 October 2011. For application provision see note under s 3(4B).
primary tax
means any amount due to the Commonwealth directly under a taxation law (within the meaning of the Taxation Administration Act 1953), including any such amount that is not yet payable.
Principal Member
(Repealed by No 60 of 2015)
History
Definition of "Principal Member" repealed by No 60 of 2015, s 3 and Sch 5 item 4(a), effective 1 July 2015. The definition formerly read:
Principal Member
means the Principal Member of the Social Security Appeals Tribunal.
Note:
Schedule 3 to the Social Security (Administration) Act 1999 deals with the constitution and membership of the Social Security Appeals Tribunal.
Definition of "Principal Member" amended by No 154 of 2012, s 3 and Sch 3 item 1, by inserting the note at the end, effective 15 December 2012. For application and transitional provisions see note under Subdiv G heading of Part 5 Div 3.
Definition of "Principal Member" inserted by No 38 of 2010, s 3 and Sch 3 item 19, effective 11 May 2010.
protected information
means:
(a)
information about a person that:
(i)
was obtained by an officer under the family assistance law; and
(ii)
is or was held in the records of the Department; or
(aaa)
information about a person that:
(i)
was obtained by an officer under the family assistance law; and
(ii)
is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or
(aa)
information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the
Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or
(b)
information about a person that:
(i)
was obtained by an officer under the family assistance law; and
(ii)
was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or
(ba)
information about a person obtained by an officer under the family assistance law that was held in the records of the Health Insurance Commission; or
(c)
information to the effect that there is no information about a person held in the records of an agency.
History
Definition of "protected information" amended by No 104 of 2020, s 3 and Sch 1 items 7 and 8, by omitting "or the Human Services Department" after "of the Department" from para (a)(ii) and inserting para (aaa), effective 1 February 2020 and applicable in relation to an offence if the conduct constituting the offence occurs after 20 November 2020.
Definition of "protected information" amended by No 32 of 2011, s 3 and Sch 4 item 28, by substituting paras (a), (aa) and (b) for paras (a) and (b), effective 1 July 2011. For transitional provisions see note under s 108(2). Paras (a) and (b) formerly read:
(a)
information about a person that is or was held in the records of the Department or the Commonwealth Services Delivery Agency; or
(b)
information about a person obtained by an officer under the family assistance law that is or was held in the records of Medicare Australia; or
Definition of "protected information" amended by No 48 of 2009, s 3 and Sch 1 item 4, by omitting "the Australian Taxation Office or" after "records of" in para (b), effective 1 July 2009. For saving provision, see note under definition of "agency" in s 3(1). No 48 of 2009, s 3 and Sch 1 item 14 contains the following further saving provision:
Saving - protected information
14
Despite the amendment, paragraph (b) of the definition of
protected information
, as in force immediately before 1 July 2009, continues to apply on and 1 July 2009 in relation to information obtained (whether before, on or after 1 July 2009) that is or was held in the records of the Australian Taxation Office.
Definition of "protected information" amended by No 111 of 2005, s 3 and Sch 2 items 86 and 87, by substituting "Medicare Australia" for "the Health Insurance Commission" in para (b) and inserting para (ba), effective 1 October 2005.
provider
:
(a)
has the meaning given by subsection
194A(1); and
(b)
is affected by sections
230A and
230B.
History
Definition of "provider" inserted by No 22 of 2017, s 3 and Sch 1 item 75, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
registered carer
(Repealed by No 22 of 2017)
History
Definition of "registered carer" repealed by No 22 of 2017, s 3 and Sch 1 item 76, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
registered carer
means an individual approved as a registered carer under Division 2 of Part 8.
Regulatory Powers Act
means the Regulatory Powers (Standard Provisions) Act 2014.
History
Definition of "Regulatory Powers Act" inserted by No 22 of 2017, s 3 and Sch 1 item 77, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
related providers
has the meaning given by subsection 4A(3).
History
Definition of "related providers" inserted by No 22 of 2017, s 3 and Sch 1 item 77, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
relevant arrangement
has the meaning given by subsection 200A(3).
History
Definition of "relevant arrangement" inserted by No 22 of 2017, s 3 and Sch 1 item 77, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
reporting period
(Repealed by No 22 of 2017)
History
Definition of "reporting period" repealed by No 22 of 2017, s 3 and Sch 1 item 78(a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
reporting period
, in respect of an approved child care service, means:
(a)
if paragraph (b) does not apply - a quarter beginning on any 1 January, 1 April, 1 July or 1 October; or
(b)
if the service is covered by a determination made under subsection (5) - the period specified in the determination.
Definition of "reporting period" inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
schooling %
(Repealed by No 22 of 2017)
History
Definition of "schooling %" repealed by No 22 of 2017, s 3 and Sch 1 item 78(b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The definition formerly read:
schooling %
, in respect of an individual, means the schooling % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act.
Definition of "schooling %" inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
second deadline
has the meaning given by section 103C.
History
Definition of "second deadline" inserted by No 22 of 2017, s 3 and Sch 1 item 79, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Secretary
means the Secretary of the Department.
History
Definition of "Secretary" amended by No 5 of 2011, s 3 and Sch 7 item 16, by substituting "Secretary of" for "Secretary to", effective 22 March 2011.
social security law
has the same meaning as in the Social Security Act 1991.
History
Definition of "social security law" inserted by No 32 of 2011, s 3 and Sch 4 item 28A, effective 1 July 2011. For transitional provisions see note under s 108(2).
SSAT
(Repealed by No 60 of 2015)
History
Definition of "SSAT" repealed by No 60 of 2015, s 3 and Sch 5 item 4(b), effective 1 July 2015. The definition formerly read:
SSAT
means the Social Security Appeals Tribunal.
Note:
Schedule 3 to the Social Security (Administration) Act 1999 deals with the constitution and membership of the SSAT.
Definition of "SSAT" amended by No 154 of 2012, s 3 and Sch 3 item 2, by inserting the note at the end, effective 15 December 2012. For application and transitional provisions see note under Subdiv G heading of Part 5 Div 3.
SSAT member
(Repealed by No 60 of 2015)
History
Definition of "SSAT member" repealed by No 60 of 2015, s 3 and Sch 5 item 4(c), effective 1 July 2015. The definition formerly read:
SSAT member
means a member of the SSAT (and includes the Principal Member).
Note:
Schedule 3 to the Social Security (Administration) Act 1999 deals with the constitution and membership of the SSAT.
Definition of "SSAT member" inserted by No 154 of 2012, s 3 and Sch 3 item 3, effective 15 December 2012. For application and transitional provisions see note under Subdiv G heading of Part 5 Div 3.
starts to be enrolled
has the meaning given by section 200B.
History
Definition of "starts to be enrolled" inserted by No 22 of 2017, s 3 and Sch 1 item 79, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
statement period
has the meaning given by subsection 201D(7).
History
Definition of "statement period" inserted by No 22 of 2017, s 3 and Sch 1 item 79, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
taxable income %
, in respect of an individual, means the taxable income % calculated in respect of the individual under Part 4 of Schedule 2 to the Family Assistance Act.
History
Definition of "taxable income %" inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
tax file number
has the same meaning as in Part VA of the Income Tax Assessment Act 1936.
TFN claim person
:
(a)
in relation to a claim for family tax benefit under Subdivision
A of Division
1 of Part
3, means:
(i)
the claimant; and
(ii)
if the claim is for payment of family tax benefit by instalment - the claimant's partner (if any) at the time of the claim; and
(iii)
if the claim is for payment of family tax benefit for a past period - any partner of the claimant during the past period; or
(b)
in relation to a claim made by a claimant for CCS, means:
(i)
the claimant; and
(ii)
the claimant's partner (if any) at the time the claim is made; or
(c)
in relation to a claim for a stillborn baby payment in normal circumstances under Division
3 of Part
3, means:
(i)
the claimant; and
(ii)
the claimant's partner (if any) at the time of the claim; or
(d)
in relation to a claim for single income family supplement under Division
4E of Part
3, means:
(i)
the claimant; and
(ii)
if the claim is for payment of single income family supplement for a past period - any partner of the claimant during the past period.
History
Definition of "TFN claim person" amended by No 22 of 2017, s 3 and Sch 1 item 80, by substituting para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (b) formerly read:
(b)
in relation to a claim by a claimant who is an individual for child care benefit under Subdivision A of Division 4 of Part 3, means:
(i)
the claimant; and
(ii)
if the claim is for payment of child care benefit by fee reduction - the claimant's partner (if any) at the time of the claim; and
(iii)
if the claim is for payment of child care benefit for a past period for care provided by an approved child care service - any partner of the claimant during the past period; or
Definition of "TFN claim person" amended by No 70 of 2013, s 3 and Sch 2A item 29, by substituting "a stillborn baby payment" for "baby bonus" in para (c), effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading.
Definition of "TFN claim person" amended by No 49 of 2012, s 3 and Sch 1 item 17, by omitting "or maternity immunisation allowance" after "baby bonus" in para (c), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
Definition of "TFN claim person" amended by No 141 of 2011, s 3 and Sch 8 item 6, by inserting para (d), applicable in relation to the 2012-13 income year and later income years.
Definition of "TFN claim person" amended by No 82 of 2007, s 3 and Sch 6 item 25, by substituting "baby bonus" for "maternity payment" in para (c), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
Definition of "TFN claim person" amended by No 59 of 2004, s 3 and Sch 2 item 12, by substituting "maternity payment" for "maternity allowance" in para (c), effective 1 July 2004. No 59 of 2004, s 3 and Sch 2 item 14 contains the following saving provision:
14 Saving provision for claims for maternity allowance
(1)
Despite the amendments of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999, that Act applies in relation to claims for maternity allowance as if the amendments had not been made.
(2)
It does not matter whether the claims were or are made before, on or after commencement.
Definition of "TFN claim person" amended by No 30 of 2003, s 3 and Sch 2 item 14, by inserting para (c), effective 15 April 2003.
Definition of "TFN claim person" substituted by No 45 of 2000, s 3 Sch 2 item 65, effective 1 July 2000. For transitional provisions see note under s 69. The definition formerly read:
TFN claim person
, in relation to a claim under Subdivision A of Division 1 of Part 3, means:
(a)
the claimant; and
(b)
if the claim is for payment of family tax benefit by instalment-the claimant's partner (if any) at the time of the claim; and
(c)
if the claim is for payment of family tax benefit for a past period-any partner of the claimant during the past period.
TFN determination person
means:
(a)
in relation to family tax benefit and:
(i)
a determination under which the claimant is entitled to be paid family tax benefit by instalment - the claimant or any partner of the claimant at any time since the determination was made; or
(ii)
a determination under which the claimant is entitled to be paid family tax benefit for a past period - the claimant or any partner of the claimant during the past period; or
(b)
for the purposes of a determination under Division
3 of Part
3A (payment of child care subsidy and additional child care subsidy) for an individual for a week - the individual and anyone who was the partner of the individual on the first Monday of the CCS fortnight to which the determination relates; or
(c)
in relation to single income family supplement and a determination under which the claimant is entitled to be paid single income family supplement for a past period - the claimant or any partner of the claimant during the past period.
History
Definition of "TFN determination person" amended by No 22 of 2017, s 3 and Sch 1 item 81, by substituting para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (b) formerly read:
(b)
in relation to child care benefit and:
(i)
a determination under which the claimant who is an individual is conditionally eligible for child care benefit by fee reduction - the claimant or any partner of the claimant at any time since the determination was made; or
(ii)
a determination under which the claimant who is an individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service - the claimant or any partner of the claimant during the past period; or
Definition of "TFN determination person" amended by No 141 of 2011, s 3 and Sch 8 item 7, by inserting para (c), applicable in relation to the 2012-13 income year and later income years.
Definition of "TFN determination person" substituted by No 45 of 2000. For transitional provisions see note under s 69. The definition formerly read:
TFN determination person
means:
(a)
in relation to a determination under which the claimant is entitled to be paid family tax benefit by instalment-the claimant or any partner of the claimant at any time since the determination was made; or
(b)
in relation to a determination under which the claimant is entitled to be paid family tax benefit for a past period-the claimant or any partner of the claimant during the past period.
TFN substitution person
, in relation to a claim:
(a)
by an individual for payment of family tax benefit by single payment/in substitution because of the death of another individual based on eligibility for an amount of family tax benefit under section
33 of the Family Assistance Act; or
(b)
by an individual for CCS in substitution for an individual who has died; or
(c)
by an individual for payment of a stillborn baby payment in substitution because of the death of another individual; or
(d)
by an individual for payment of single income family supplement by single payment/in substitution because of the death of another individual based on eligibility for an amount of single income family supplement under section
57GG of the Family Assistance Act;
means the deceased individual and any partner of the deceased individual during the period in respect of which the payment is claimed.
History
Definition of "TFN substitution person" amended by No 22 of 2017, s 3 and Sch 1 item 82, by substituting para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (b) formerly read:
(b)
by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by an approved child care service based on eligibility for an amount of child care benefit under section 46 of the Family Assistance Act; or
Definition of "TFN substitution person" amended by No 70 of 2013, s 3 and Sch 2A item 30, by substituting "a stillborn baby payment" for "baby bonus" in para (c), effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading.
Definition of "TFN substitution person" amended by No 49 of 2012, s 3 and Sch 1 item 18, by omitting "or maternity immunisation allowance" after "baby bonus" in para (c), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
Definition of "TFN substitution person" amended by No 141 of 2011, s 3 and Sch 8 items 8 and 9, by inserting "or" at the end of para (c) and inserting para (d), applicable in relation to the 2012-13 income year and later income years.
Definition of "TFN substitution person" amended by No 82 of 2007, s 3 and Sch 6 item 26, by substituting "baby bonus" for "maternity payment" in para (c), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
Definition of "TFN substitution person" amended by No 59 of 2004, s 3 and Sch 2 item 13, by substituting "maternity payment" for "maternity allowance" in para (c), effective 1 July 2004. For saving provision, see note under definition of "TFN claim person".
Definition of "TFN substitution person" amended by No 30 of 2003, s 3 and Sch 2 item 15, by inserting para (c), effective 15 April 2003.
Definition of "TFN substitution person" inserted by No 45 of 2000. For transitional provisions see note under s 69.
withholding amount
has the meaning given by subsection 67EB(3).
History
Definition of "withholding amount" inserted by No 22 of 2017, s 3 and Sch 1 item 83, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
3(2)
Expressions used in this Act that are defined in the Family Assistance Act have the same meaning as in that Act.
3(3)
(Repealed by No 30 of 2003)
History
S 3(3) repealed by No 30 of 2003, s 3 and Sch 2 item 72, effective 1 July 2000. S 3(3) formerly read:
3(3)
For the purposes of this Act, the
CPC rate
(
combined pensioner couple rate
) at a particular time is twice the amount that is, at that time, the maximum basic rate of age pension payable to a person under the Social Security Act 1991 in accordance with item 2 of Table B in point 1064-B1 of Pension Rate Calculator A in section 1064 of that Act.
S 3(3) inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
3(4)
A reference to a
determination
is a reference to a determination as originally made or, if the determination has been varied, as varied.
History
S 3(4) inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
3(4A)
(Repealed by No 22 of 2017)
History
S 3(4A) repealed by No 22 of 2017, s 3 and Sch 1 item 84, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 3(4A) formerly read:
3(4A)
The Minister may, by legislative instrument, specify a payment for the purposes of paragraph (e) of the definition of
child care service payment
in subsection (1). The payment must be one made to child care services under a scheme or program (however described) administered by the Department.
S 3(4A) inserted by No 79 of 2011, s 3 and Sch 1 item 2, effective 26 July 2011.
3(4B)
(Repealed by No 22 of 2017)
History
S 3(4B) repealed by No 22 of 2017, s 3 and Sch 1 item 84, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 3(4B) formerly read:
3(4B)
For the purposes of the definition of
large long day care centre operator
, the Minister may, by legislative instrument, vary the number of approved centre based long day care services specified in paragraph (a) or (b) of the definition.
S 3(4B) inserted by No 120 of 2011, s 3 and Sch 1 item 7, effective 15 October 2011. No 120 of 2011, s 3 and Sch 1 item 26 contains the following application provision:
26 Application
26
The Secretary may only give a notice under section 219GA of the A New Tax System (Family Assistance) (Administration) Act 1999 (as inserted by this Schedule) in respect of a financial year that begins on or after 1 July 2010.
3(5)
For the purposes of the family assistance law:
(a)
a reference to the approved provider of a child care service or of an approved child care service is a reference to the provider approved in respect of the service; and
(b)
a reference to the provider of a child care service is a reference to:
(i)
the provider approved in respect of the service (if any); or
(ii)
if a provider is not approved in respect of the service - the provider that operates the service.
History
S 3(5) substituted by No 22 of 2017, s 3 and Sch 1 item 84, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 3(5) formerly read:
3(5)
For the purposes of paragraph (b) of the definition of
reporting period
, the Secretary may determine that a specified period that is not a quarter is the reporting period for:
(a)
one approved child care service; or
(b)
a class of approved child care services.
S 3(5) inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
3(6)
For the purposes of the family assistance law:
(a)
a reference to an approved child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved; and
(b)
a reference to a child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved or which is operated by the provider.
Note:
A provider can only be approved in respect of a service it operates. See section 194B.
History
S 3(6) substituted by No 22 of 2017, s 3 and Sch 1 item 84, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 3(6) formerly read:
3(6)
If the Secretary makes a determination under subsection (5), the Secretary must give the service, or services concerned, notice of the reporting period determined in respect of the service.
S 3(6) inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 3A
3A
Application of the
Criminal Code
Chapter 2 of the
Criminal Code applies to all offences against this Act.
History
S 3A inserted by No 137 of 2001, s 3 and Sch 1 item 3, effective 1 October 2001.
SECTION 4
Approval of use of electronic equipment etc to do things for the purposes of the family assistance law
4(1)
If, under a provision of the family assistance law, the Secretary or another officer may approve the form, manner or way of:
(a)
making or withdrawing any application or claim; or
(b)
doing any other thing that is required or permitted to be done for the purposes of that law;
then, without limiting that provision, the Secretary or other officer may approve the making or withdrawing of the application or claim, or the doing of the other thing:
(c)
by the use of a telecommunications system or other electronic equipment; or
(d)
by the use of software registered with the Secretary.
History
S 4 amended by No 118 of 2007, s 3 and Sch 1 item 9, by substituting all the words after "withdrawing of the application or claim,", effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. The words formerly read:
or the doing of the other thing, by the use of a telecommunications system or other electronic equipment
4(2)
A person may apply to have software registered by the Secretary for the purposes of a particular application, claim or other thing, or a class of applications, claims or other things.
History
S 4(2) inserted by No 118 of 2007, s 3 and Sch 1 item 10, effective 29 June 2007.For application and transitional provisions see note under Pt 8A heading.
4(3)
The Secretary may, at his or her discretion, register the software for the purposes of that application, claim or other thing, or class of applications, claims or other things.
History
S 4(3) inserted by No 118 of 2007, s 3 and Sch 1 item 10, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
SECTION 4A
Meaning of large child care provider
4A(1)
A provider is a
large child care provider
, for a financial year, if, at any time in the financial year:
(a)
the provider operates 25 or more approved child care services; or
(b)
the provider is one of 2 or more related providers who together operate 25 or more approved child care services; or
(c)
the provider proposes to operate, or is one of 2 or more related providers who propose to together operate, 25 or more approved child care services.
Note:
The approved child care services may be any of the types referred to in the table in subclause 2(3) of Schedule 2 to the Family Assistance Act.
History
S 4A(1) substituted by No 66 of 2022, s 3 and Sch 2 item 4, effective 1 July 2023. S 4A(1) formerly read:
4A(1)
A provider is a
large centre-based day care provider
, for a financial year, if, at any time in the financial year:
(a)
the provider operates 25 or more approved child care services that are centre-based day care services; or
(b)
the provider is one of 2 or more related providers who together operate 25 or more approved child care services that are centre-based day care services; or
(c)
the provider proposes to operate, or is one of 2 or more related providers who propose to together operate, 25 or more approved child care services that are centre-based day care services.
4A(2)
The Minister's rules may prescribe a number other than 25 for the purposes of paragraphs
(1)(a),
(b) and
(c). If the Minister's rules do so, those paragraphs are taken to refer to the prescribed number.
4A(3)
The providers in a group of 2 or more providers are
related providers
for a financial year for the purposes of subsection
(1) if, at any time during the financial year, each provider in the group is related to at least one other provider in the group in any of the following ways:
(a)
the providers have in common 25% or more of the persons who are concerned in, or take part in, their management;
(b)
one provider owns 15% or more of the other provider;
(c)
one provider is entitled to receive 15% or more of any dividends paid by the other provider.
History
S 4A substituted by No 22 of 2017, s 3 and Sch 1 item 85, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 4A formerly read:
SECTION 4A Rate and amount of CCB by fee reduction may be zero
4A
For the purposes of this Act and the Family Assistance Act:
(a)
a rate calculated under subsection 50Z(1), or recalculated under subsection 50ZA(1), may be a zero rate; and
(b)
an amount calculated under subsection 50Z(1), or recalculated under subsection 50ZA(1), may be a nil amount.
S 4A inserted by No 53 of 2008, s 3 and Sch 1 item 16, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
PART 3 - PAYMENT OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
History
Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 86, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The heading formerly read:
PART 3 - PAYMENT OF FAMILY ASSISTANCE
Division 1 - Family tax benefit
Subdivision A - Making claims
SECTION 5
Need for a claim
5(1)
The only way that a person can become entitled to be paid family tax benefit is to make a claim in accordance with this Subdivision.
5(2)
A claim is not required for an amount of family tax benefit under section
58AA of the Family Assistance Act.
History
S 5 amended by No 70 of 2013, s 3 and Sch 2A items 11 and 12, by renumbering s 5 to s 5(1) and inserting s 5(2), effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading.
SECTION 6
6
Who can claim
The only persons who can make a claim in accordance with this Subdivision are individuals or approved care organisations.
SECTION 7
How to claim
7(1)
An individual or approved care organisation (a
claimant
) may make a claim:
(a)
for payment of family tax benefit by instalment; or
(b)
for payment of family tax benefit for a past period; or
(c)
in the case only of a claimant who is an individual - for payment of family tax benefit by single payment/in substitution because of the death of another individual.
Form etc of claim
7(2)
To be effective:
(a)
a claim must:
(i)
be made in a form and manner; and
(ii)
contain any information; and
(iii)
be accompanied by any documents;
required by the Secretary; and
(aa)
in the case of a claim for family tax benefit by instalment - the bank account requirement set out in section
7A must be satisfied in relation to the claim; and
(b)
in the case of a claim by an individual for payment of family tax benefit by instalment or for a past period - the tax file number requirement in section
8 must be satisfied in relation to the claim; and
(c)
in the case of a claim by an individual for payment of family tax benefit in substitution because of the death of another individual - the tax file number requirement in section
8A must be satisfied in relation to the claim.
History
S 7(2) amended by No 45 of 2000, s 3 Sch 2 items 2 and 3, by inserting paras (aa) and (c), effective 1 July 2000. For transitional provisions see note under s 7A.
7(3)
A claim is not effective if it is made before the early claim day.
History
S 7(3) inserted by No 105 of 2010, s 3 and Sch 1 item 21, effective 1 October 2010. For transitional provisions, see note under s 3(1), definition of "early claim day".
SECTION 7A
Bank account detailsor statement to be provided for claims for family tax benefit by instalment to be effective
7A(1)
This section sets out the bank account requirement that must be satisfied in relation to a claim for the purposes of paragraph
7(2)(aa) (which states what is required for certain claims to be effective).
Requirement concerning bank account details
7A(2)
The requirement is that the claimant provide:
(a)
details of a bank account maintained by the person alone or jointly or in common with someone else into which instalments of family tax benefit are to be paid; or
(b)
a statement that the claimant will nominate, and provide details of, such a bank account within 28 days after the claim is made.
How details or statement to be given
7A(3)
The bank account details or statement must be provided in the claim.
Exemption from bank account requirement
7A(4)
The Secretary may determine that the requirement in subsection (2) does not apply to a claimant if the Secretary considers that it is appropriate to exempt the claimant from the requirement.
History
S 7A inserted by No 45 of 2000, s 3 Sch 2 item 4, effective 1 July 2000.
Act No 45 of 2000 contained the following transitional provisions:
Schedule 5 - Transitional and saving provisions associated with the establishment of a scheme for the payment of family tax benefit, maternity allowance and maternity immunisation allowance
SECTION 1 Definitions
1(1)
In this Schedule, unless the contrary intention appears:
approved care organisation
means an organisation that is taken, by virtue of the operation of subitem (2), to be an approved care organisation for the purposes of the Family Assistance Act.
Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
family assistance law
has the same meaning as in subsection 3(1) of the Family Assistance Administration Act.
family benefit
means payments of:
(a)
family allowance; or
(b)
family tax payment; or
(c)
parenting payment in the nature of non-benefit PP (partnered);
payable under the social security law.
MAT
means maternity allowance within the meaning of subsection 3(1) of the Family Assistance Administration Act.
MIA
means maternity immunisation allowance within the meaning of subsection 3(1) of the Family Assistance Administration Act.
receiving
, in relation to family benefit, has the meaning given under subitem (3).
Secretary
, in relation to an act or thing done, or a decision or determination made, under particular legislation, means the Secretary of the Department administered by the Minister administering that legislation.
social security law
means the Social Security Act 1991 and the Social Security (Administration) Act 1999.
1(2)
Any organisation that, immediately before 1 July 2000, was an approved care organisation for the purposes of the Social Security Act 1991 is taken to have been approved under section 20 of the Family Assistance Act, with effect from that date, as an approved care organisation, for the purposes of the latter Act.
1(3)
For the purposes of this Part, an individual or an approved care organisation is taken to be receiving payments of family benefit under the Social Security Act 1991 from the earliest date on which such payments are payable to the individual or to the organisation, as the case requires, even if the first instalment of that benefit is not paid until a later day.
SECTION 2 Individuals receiving family benefit treated as having lodged effective claim for family tax benefit by instalment
2(1)
If, immediately before 1 July 2000, an individual was receiving family benefit, then, with effect from that date, that individual is taken, subject to items 4 and 5, to have made an effective claim for family tax benefit by instalment under subsection 7(2) of the Family Assistance Administration Act as amended by this Act.
2(2)
If, before 1 July 2000, an individual receiving family benefit had provided bank account details for the purposes of making the claim for, or receiving, such benefits, those details are taken to have been provided in the context of the effective claim that is taken to have been made under subitem (1).
SECTION 3 Approved care organisations receiving family allowance treated as having lodged effective claim for family tax benefit by instalment
3(1)
If, immediately before 1 July 2000, an approved care organisation was receiving family allowance, then, with effect from that date, that organisation is taken, subject to item 5, to have made an effective claim for family tax benefit by instalment under subsection 7(2) of the Family Assistance Administration Act as amended by this Act.
3(2)
If, before 1 July 2000, the organisation had provided bank account details for the purposes of making the claim for, or receiving, such family allowance payments, those details are taken to have been provided in the context of the effective claim that is taken to have been made under subitem (1).
SECTION 4 Special rules relating to outstanding TFN requirements
4
If:
(a)
an individual has been requested, before 1 July 2000, under section 75 of the Social Security (Administration) Act 1999, to provide a tax file number in relation to a claim for, or the receipt of, family benefit; and
(b)
the individual has not, before that date, provided that tax file number; and
(c)
as at 1 July 2000, less than 28 days have elapsed since the request to provide that number;
then, for the purposes of section 27 of the Family Assistance Administration Act as amended by this Act:
(d)
the Family Assistance Administration Act as so amended is treated as having been in force when the requirement to provide that tax file number was made; and
(e)
the requirement to provide that tax file number is taken to have been made, at the time when it was made, under section 26 of the Family Assistance Administration Act as so amended and as so in force.
SECTION 5 Special rules relating to outstanding bank account requirements
5
If:
(a)
an individual or an approved care organisation has been requested, before 1 July 2000, under section 55 of the Social Security (Administration) Act 1999 to nominate a bank account into which family benefit can be paid; and
(b)
the individual or organisation has not, before that date, nominated a bank account; and
(c)
as at 1 July 2000, less than 28 days have elapsed since the request to nominate an account;
then, for the purposes of section 27 of the Family Assistance Administration Act as amended by this Act:
(d)
the Family Assistance Administration Act as so amended is treated as having been in force when the requirement to nominate a bank account was made; and
(e)
the requirement to nominate a bank account is taken to have been made, at the time when it was made, under section 26A of the Family Assistance Administration Act as so amended and as so in force.
SECTION 6 The making of determinations
6(1)
On, or as soon as practicable after, 1 July 2000, the Secretary will assess the eligibility for family tax benefit by instalment of each individual, and each approved care organisation, that is taken to have lodged an effective claim.
6(2)
If, for the purposes of making a determination under section 16 of the Family Assistance Administration Act as amended by this Act in relation to an individual or approved care organisation to which subitem (1) refers:
(a)
the Secretary has, before 1 July 2000, sought from an individual or an approved care organisation any information necessary for the purposes of making such a determination; and
(b)
that information has not been provided;
the Secretary may make a determination under section 19 of the Family Assistance Administration Act as so amended to the effect that the individual or organisation is not entitled to be paid family tax benefit by instalment for each day while the determination is in force.
6(3)
For the avoidance of doubt, such a determination does not prevent an individual or organisation that later provides information as required by the Secretary from claiming under the Family Assistance Administration Act as so amended:
(a)
family tax benefit by instalment when that information is so provided; and
(b)
family tax benefit for the past period between 1 July 2000 and the time when a determination of entitlement to family tax benefit by instalment is made.
SECTION 7 Directions concerning payments to third parties
7
If, immediately before 1 July 2000, there was in force a direction by the Secretary under subsection 44(3) of the Social Security (Administration) Act 1999 to the effect that the whole or a part of a person's family benefit payment be paid to someone else on behalf of the person, that direction has effect, on and after that date, as if it were a direction to the same effect given by the Secretary under subsection 23(4) of the Family Assistance Administration Act as amended by this Act in relation to the payment of family tax benefit in respect of that person.
SECTION 8 Instalment periods
8(1)
If:
(a)
an individual or an approved care organisation was receiving family benefit by way of family allowance or family tax payment immediately before 1 July 2000; and
(b)
that individual or organisation received, or last received, a payment of that family allowance or family tax payment in respect of a period commencing less than 14 days before 1 July 2000; and
(c)
the Secretary makes a determination under section 16 of the Family Assistance Administration Act as amended by this Act in respect of the entitlement of that individual or organisation to family tax benefit with effect from that day;
then:
(d)
the first instalment of family tax benefit is to be for a period starting on 1 July 2000 and ending 14 days after the beginning of the last instalment of family benefit; and
(e)
instalments of family tax benefit thereafter, subject to any change that the Secretary may make under subsection 23(3) of the Family Assistance Administration Act as so amended, are to be for successive periods of 14 days.
8(2)
If:
(a)
an individual was not receiving family benefit by way of family allowance immediately before 1 July 2000 but was receiving family benefit by way of non-benefit PP (partnered) immediately before that date; and
(b)
that individual received, or last received, a payment of that non-benefit PP (partnered) in respect of a period commencing less than 14 days before 1 July 2000; and
(c)
the Secretary makes a determination under section 16 of the Family Assistance Administration Act as amended by this Act in respect of the entitlement of that individual to family tax benefit with effect from that day;
then:
(d)
the first instalment of family tax benefit is to be for a period starting on 1 July 2000 and ending 14 days after the beginning of the last instalment of non-benefit PP (partnered); and
(e)
instalments of family tax benefit thereafter, subject to any change that the Secretary may make under subsection 23(3) of the Family Assistance Administration Act as so amended, are to be for successive periods of 14 days.
SECTION 9 Claims for family benefit that are undetermined as at 1 July 2000
9(1)
If:
(a)
before 1 July 2000, a person lodged a claim for family benefit by way of family allowance or family tax payment; and
(b)
that claim was not determined before that date; and
(c)
the person was, at the time of the claim, or becomes, before 1 July 2000, qualified for family benefit of that kind;
the claim is to be determined under the social security law as in force before 1 July 2000, as if:
(d)
the social security law as so in force had continued in force; and
(e)
the claim related only to the period preceding 1 July 2000.
9(2)
If:
(a)
before 1 July 2000, a person lodged a claim for family benefit by way of family allowance or family tax payment in anticipation of becoming qualified for that benefit; and
(b)
the claim was not determined by that date; and
(c)
the person does not become qualified for the relevant family benefit before 1 July 2000;
the claim is to be taken to have lapsed on that date.
9(3)
If:
(a)
before 1 July 2000, a person has lodged a claim for parenting payment; and
(b)
the claim has not been determined before that date; and
(c)
the person was, at the time of the claim, or becomes, before 1 July 2000, qualified for family benefit of that kind;
then:
(d)
the claim is to be determined under the social security law as in force before 1 July 2000 as if the law as so in force had continued: and
(e)
if parenting payment would be paid under the law as so in force at the rate applicable for non-benefit PP (partnered) - the claim is to be determined as if it related only to the period preceding 1 July 2000.
9(4)
If:
(a)
before 1 July 2000, a person lodged a claim for parenting payment in anticipation of becoming qualified for that payment; and
(b)
the claim was not determined by that date; and
(c)
the person does not become qualified for parenting payment before 1 July 2000; and
(d)
if the person were to become qualified for parenting payment on or after that date - it would be parenting payment in the nature of non-benefit PP (partnered) and not some other form of parenting payment;
the claim is to be taken to have lapsed on that date.
SECTION 10 Certain claims for family benefit will be admitted on or after 1 July 2000
10(1)
In this item:
backdated claim period
means a period after the occurrence of a particular event during which a claim for family benefit with effect from that event will be allowed.
10(2)
If:
(a)
a person did not make a claim for family benefit before 1 July 2000; and
(b)
but for the amendment of the social security law with effect from 1 July 2000, if the person had made such a claim after that date, the backdated claim period would have extended back to the occurrence of a particular event before that date;
then:
(c)
the person may make such a claim on or after 1 July 2000 as if those amendments had not been made; and
(d)
the claim can be dealt with in so far as the backdated claim period would permit a claim in respect of a period before 1 July 2000.
SECTION 11 Transfer of claims for maternity allowance or maternity immunisation allowance from social security law to family assistance law
11(1)
If:
(a)
a person claims maternity allowance or maternity immunisation allowance under the social security law before 1 July 2000; and
(b)
the claim has not been determined as at that date;
the claim is to be treated as if it were a claim for MAT or MIA under Division 3 of Part 3 of the Family Assistance Administration Act as amended by this Act and not as such a claim for the corresponding allowance under the Social Security Act 1991.
11(2)
If a person purports to claim maternity allowance or maternity immunisation allowance under the social security law on or after 1 July 2000, that claim is to be treated as if it were a claim for MAT or MIA, as the case requires, under Division 3 of Part 3 of the Family Assistance Administration Act as amended by this Act and not as such a claim for the corresponding allowance under the social security law.
11(3)
A person who has been paid maternity allowance or maternity immunisation allowance under the social security law in respect of a particular child cannot claim MAT or MIA for the same child under Division 3 of Part 3 of the Family Assistance Administration Act as amended by this Act.
SECTION 12 Applications for family benefit, maternity allowance or maternity immunisation allowance made after 1 July 2000 on behalf of another person
12(1)
If:
(a)
an amount of family benefit is payable to a person; and
(b)
the person dies before receiving that amount; and
(c)
another person applies, on or after 1 July 2000, to receive the amount; and
(d)
the application is made:
(i)
within 26 weeks after the first person's death; or
(ii)
within such further period as is allowed by the Secretary in the special circumstances of the case;
the Secretary may pay the amount to the person who, in the Secretary's opinion, is best entitled to it.
12(2)
If:
(a)
an amount of maternity allowance or maternity immunisation allowance claimed under the social security law is payable to a person in respect of a particular child; and
(b)
the person dies before receiving that amount; and
(c)
another person applies, on or after 1 July 2000, to receive the amount; and
(d)
the application is made:
(i)
within 26 weeks after the first person's death; or
(ii)
within such further period as is allowed by the Secretary in the special circumstances of the case;
the Secretary may pay the amount to the person who, in the Secretary's opinion, is best entitled to it.
12(3)
If the Secretary pays an amount under subitem (1) in respect of family benefit of a particular kind claimed under the social security law, the Commonwealth has no further liability to any person in respect of family benefit of that kind under the social security law or in respect of any family benefit of a like kind under the family assistance law.
12(4)
If the Secretary pays an amount under subitem (2) in respect of a particular child, the Commonwealth has no further liability to any person in respect of maternity allowance or maternity immunisation allowance under the social security law, or in respect of MAT or MIA under the family assistance law, in respect of that child.
12(5)
For the purpose of Part 5 of the Family Assistance Administration Act, a decision of the Secretary under subitem (1) or (2) has effect as if it were a decision of an officer under the family assistance law.
SECTION 13 Claims for advance payment under Social Security Law
13(1)
If:
(a)
an individual had, under section 864A of the Social Security Act 1991 as in force before 1 July 2000, requested a family allowance advance in respect of an advance period, within the meaning of that Act, that ended before 1 July 2000, and all subsequent advance periods; and
(b)
that request had been granted;
the grant has effect, in relation to the advance period commencing on 1 July 2000 and all subsequent advance periods as if:
(c)
it were a grant made under section 33 of the Family Assistance Administration Act as amended by this Act; and
(d)
it related not to qualification for family allowance advance but rather to an entitlement to family tax benefit advance in relation to the individual's family tax benefit as determined by the Secretary in accordance with item 6.
13(2)
For the avoidance of doubt, an individual who is treated, by virtue of the operation of subitem (1), as having made and been granted a request under section 33 of the Family Assistance Administration Act as amended by this Act, may on 1 July 2000, or at any time after that date, withdraw the request in so far as it is treated as relating to standard advance periods within the meaning of that Act as so amended for which the individual has not been paid a family tax benefit advance.
SECTION 14 Saving provision relating to information collection
14
If:
(a)
family benefit, or maternity allowance or maternity immunisation allowance claimed under the social security law, is payable to a person; and
(b)
the Secretary decides, on or after 1 July 2000, to seek further information in relation to the benefit or allowance;
the Secretary may, under Division 1 of Part 5 of the Social Security (Administration) Act 1999, require the provision of information concerning that benefit or allowance, or concerning the person to whom it is payable, as if that benefit or allowance had continued, on and after 1 July 2000, to be a social security payment as defined for the purposes of the Social Security (Administration) Act 1999.
SECTION 15 Portability
15(1)
If:
(a)
immediately before 1 July 2000, an individual
(i)
is receiving family benefit in the nature of family allowance in respect of another individual; or
(ii)
is receiving family benefit in the nature of parenting payment because the individual has a PP child; and
(b)
the person in respect of whom, or because of whom, that benefit is received (the
child
) is absent from Australia immediately before that date because:
(i)
having left Australia, the child has not returned before that date; or
(ii)
having been born outside Australia, the child has not subsequently come to Australia before that date;
the child is not, if that absence extends for a period of 3 years beginning on the first day of the absence, an FTB child at any time after the period of 3 years ends.
15(2)
In determining whether the period of absence of the child extends for 3 years beginning on the first day of the child's absence:
(a)
any return or coming to Australia before 1 July 2000 that would have been disregarded under the Social Security Act 1991 as in force before that date had that Act as so in force continued unamended after that date is to be disregarded for the purposes of subitem (1); and
(b)
any return or coming to Australia on or after 1 July 2000 that would have been disregarded under section 24 of the Family Assistance Act as amended by this Act if that section were to have applied to the person is also to be disregarded for the purposes of that subitem.
15(3)
If:
(a)
the child referred to in paragraph (1)(b) is absent from Australia for a continuous period of more than 26 weeks (whether or not that 26 weeks ends before 1 July 2000); and
(b)
an individual having an entitlement to family tax benefit in respect of the child is not an absent overseas recipient within the meaning of subsection 62(2) of the Family Assistance Act as amended by this Act during any part of the child's absence from Australia occurring after 26 weeks and after the individual becomes so entitled;
Schedule 1 to the Family Assistance Act as so amended applies in relation to that entitlement during that part of the child's absence that is referred to in paragraph (b) with the modifications set out in the table included in subsection 63(4) of that Act as so amended.
15(4)
If:
(a)
the child referred to in paragraph (1)(b) is absent from Australia for a continuous period of more than 26 weeks (whether or not that 26 weeks ends before 1 July 2000); and
(b)
the child comes to Australia; and
(c)
the child leaves Australia less than 26 weeks after coming to Australia; and
(d)
an individual having an entitlement to family tax benefit in respect of the child is not an absent overseas recipient within the meaning of subsection 62(2) of the Family Assistance Act as amended by this Act during any part of the child's absence from Australia referred to in paragraph (c) after the individual becomes so entitled;
Schedule 1 to the Family Assistance Act as so amended applies in relation to that entitlement during that part of the child's absence that is referred to in paragraph (d) from Australia with the modifications set out in the table included in subsection 63(4) of that Act as so amended.
SECTION 16 Lump sum bereavement payments for certain persons receiving non-benefit PP (partnered) at death of child
16(1)
If:
(a)
a child died less than 4 weeks before 1 July 2000; and
(b)
at the time of the child's death, the child was the only PP child of a person; and
(c)
under section 512A of the Social Security Act 1991 as in force immediately before 1 July 2000, if that section had continued in force after that date, the person would, but for this item, have qualified to continue to receive that parenting payment for the period of 4 weeks that starts on the day following the day of the child's death;
so much of the parenting payment as would have been payable in respect of each day in that 4 week period that occurs after 30 June 2000:
(d)
continues to be payable as if section 512A of that Act as so in force had not been repealed but had so provided; and
(e)
is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.
16(2)
For the purposes of Part 4 of the Social Security (Administration) Act 1999, a decision made for the purposes of section 512A of the Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.
SECTION 17 Lump sum bereavement payments for certain persons receiving family tax payment at death of child
17(1)
If:
(a)
a child died less than 4 weeks before 1 July 2000; and
(b)
at the time of the child's death, a person was receiving family tax payment in respect of that child or of children including that child; and
(c)
under section 900AZZC of the Social Security Act 1991 as in force before 1 July 2000, if that section had continued in force after that date, the person would, but for this item, have qualified to continue to receive family tax payment for the period of 4 weeks that starts on the day following the day of the child's death at the rate that would have been applicable if the child had not died;
so much only of the amount of family tax payment that would have been payable in respect of each day in that 4 week period that occurs after 30 June 2000 and that is attributable to that child:
(d)
continues to be payable to the person as if section 900AZZC of that Act as so in force had not been repealed but had so provided; and
(e)
is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.
17(2)
For the purposes of Part 4 of the Social Security (Administration) Act 1999, a decision made for the purposes of section 900AZZC of the Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.
SECTION 18 Lump sum bereavement payments for certain persons receiving family allowance at death of child
18(1)
If:
(a)
a child died before 1 July 2000; and
(b)
at the time of the child's death a person was receiving family allowance in respect of that child or of children including that child; and
(c)
under Subdivision A or B of Division 10 of Part 2.17 of the Social Security Act 1991 as in force before 1 July 2000, if those Subdivisions had continued in force after that date, the person would, but for this item, have qualified to continue to receive family allowance for a period (the
bereavement period
) that starts on the day following the day of the child's death at the rate that would have been applicable if the child had not died;
so much only of the amount of family allowance that would have been payable in respect of each day of the bereavement period that occurs after 30 June 2000 and that is attributable to that child:
(d)
continues to be payable to the person as if that Subdivision of that Act as so in force had not been repealed but had so provided; and
(e)
is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.
18(2)
For the purposes of Part 4 of the Social Security (Administration) Act 1999, a decision under Subdivision A or B of Division 10 of Part 2.17 of the Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.
SECTION 19 Set-offs
19(1)
If:
(a)
a child dies before 1 July 2000; and
(b)
before the Secretary learns of the death of the child, an individual has begun to receive family tax benefit in respect of the child in accordance with a determination under section 16 of the Family Assistance Administration Act as amended by this Act in respect of any period after 30 June 2000;
the Secretary must, as soon as practicable after learning of the child's death, review that determination in accordance with section 104 of the Family Assistance Administration Act as so amended.
19(2)
If the person continued to receive non-benefit PP (partnered) after 30 June 2000 in respect of the deceased child - the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 16 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
19(3)
If the person continued to receive family tax payment after 30 June 2000 and the rate of the payment was attributable, in whole or in part, to the deceased child - the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 17 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
19(4)
If the person continued to receive family allowance after 30 June 2000 and the rate of the allowance was attributable, in whole or in part, to the deceased child - the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 18 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
SECTION 20 Bereavement payments in relation to the death of a recipient
20(1)
Despite the repeal of section 513A of the Social Security Act 1991 as in force before 1 July 2000, that section is taken to continue in force, on and after that date, so as to facilitate any claim by the partner of a person qualified for parenting payment in respect of a child who has died, for a period of 13 weeks after the death of that child.
20(2)
For the purposes of subitem (1), section 513A of the Social Security Act 1991 as so continued in force has effect as if the reference in the section to the amount of parenting payment that would have been payable includes a reference to any lump sum that would have been payable because of the operation of item 16.
20(3)
Despite the repeal of section 900 of the Social Security Act 1991 as in force before 1 July 2000, that section is taken to continue in force, on and after that date, so as to facilitate any claim by the partner of a person qualified for family allowance in respect of a child who has died, for a period of 13 weeks after the death of that child.
20(4)
For the purposes of subitem (3), section 900 of the Social Security Act 1991 as so continued in force has effect as if the reference:
(a)
in subsection (1) of that section to the sum of the amounts referred to in paragraphs (f), (g) and (h) of that subsection; and
(b)
in subsection (2) of that section to the sum of the amounts referred to in paragraphs (e), (f) and (g) of that subsection;
each includes a reference to any lump sum that would have been payable because of the operation of item 18.
20(5)
For the purposes of Part 4 of the Social Security (Administration) Act 1999, a decision made for the purposes of section 513A, or section 900, of the Social Security Act 1991 as continued in force for the purposes of this item has effect as if it were a decision of an officer under the social security law.
SECTION 21 Provision of TFNs in certain circumstances under
Social Security Act 1991
taken to be provision under Family Assistance Administration Act
21
If the tax file number of an individual has been provided to the Secretary:
(a)
by the individual; or
(b)
by the partner of the individual; or
(c)
by the Commissioner of Taxation on the authority of the individual;
under a provision of the Social Security Act 1991 for a purpose related to a claim for, or to entitlement to, family allowance, family tax payment or parenting payment in the nature of non-benefit PP (partnered), that tax file number is taken, for the purposes of subsection 154A(1) of the Family Assistance Administration Act as amended by this Act, to have been so provided under a provision of that Act as so amended for the purposes of that Act as so amended.
SECTION 22 Saving provision - Part A rate of family tax benefit for families with children not subject to family allowance income test
22(1)
This item applies to an individual who, immediately before 1 July 2000:
(a)
was receiving family allowance under the Social Security Act 1991 in respect of a child; and
(b)
by virtue of the operation of subclause 52(2) or 53(2) of Schedule 1A to that Act - did not have to satisfy therequirements of paragraph 838(1)(c) of that Act in order to be qualified for family allowance for that child; and
(c)
was also receiving either carer allowance or double orphan pension under that Act in respect of that child.
22(2)
If, on or after 1 July 2000, an individual to whom this item applies has at least one FTB child in relation to whom the individual continues to receive either carer allowance or double orphan pension under the Social Security Act 1991, the Part A rate of family tax benefit payable under the Family Assistance Act as amended by this Act to the individual from time to time on or after that date is a rate equal to:
(a)
unless paragraph (b) applies - the Part A rate of family tax benefit that would be payable to the individual under that Act as so amended; or
(b)
if the rate referred to in paragraph (a) is less than the rate (the
saved rate
) that would have been the individual's minimum family allowance rate under the Social Security Act 1991 immediately before 1 July 2000 if that rate were worked out having regard only to those FTB children of the individual in respect of whom the individual continues to receive either carer allowance or double orphan pension under that Act - the saved rate.
22(3)
If, at any time, an individual begins to receive a Part A rate of family tax benefit calculated in accordance with paragraph (2)(a), the person ceases, with effect from that time, to have any entitlement, at any time thereafter, to a Part A rate of family tax benefit at the saved rate.
SECTION 8
Tax file number requirement to be satisfied for claims for family tax benefit by instalment or for a past period
8(1)
This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph
7(2)(b) (which states what is required for certain claims to be effective).
8(2)
The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN claim person. However, the requirement does not apply in relation to a TFN claim person if a determination is in force under subsection (7) in relation to the person.
Statement of tax file number
8(3)
The first kind of statement that can be made is a statement of the TFN claim person's tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only.
Statement that TFN claim person does not know what his or her tax file number is etc
8(4)
The second kind of statement that can be made is a statement by the TFN claim person that the person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number-that number.
Statement that an application for a tax file number is pending
8(5)
The third kind of statement that can be made is a statement by the TFN claim person that the person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person-that number; or
(ii)
if the application is refused-that the application has been refused; or
(iii)
if the application is withdrawn-that the application has been withdrawn.
How statement to be given
8(6)
A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
8(7)
The Secretary may determine that the requirement in subsection (2) does not apply to a TFN claim person if:
(a)
the person is, or was, the claimant's partner; and
(b)
the claimant cannot obtain from the person:
(i)
the person's tax file number; or
(ii)
a statement by the person under subsection (4) or (5).
History
S 8(7) amended by No 45 of 2000, s 3 Sch 2 item 5, by inserting ``, or was,'' after ``is'' in para (a), effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 8A
Tax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective
8A(1)
This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph
7(2)(c) (which states what is required for claims in substitution because of the death of another individual to be effective).
8A(2)
The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN substitution person.
Statement of tax file number
8A(3)
The first kind of statement that can be made is a statement of a TFN substitution person's tax file number. Regardless of whom the TFN substitution person is, this kind of statement can be made by the claimant only.
Statement that TFN substitution person does not know what his or her tax file number is
8A(4)
The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual's partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number - that number.
Statement that an application for a tax file number is pending
8A(5)
The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual's partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person - that number; or
(ii)
if the application is refused - that the application has been refused; or
(iii)
if the application is withdrawn - that the application has been withdrawn.
How statement to be given
8A(6)
A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
8A(7)
The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person's TFN.
8A(8)
The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement referred to in subsection (4) or (5) in respect of the person.
History
S 8A inserted by No 45 of 2000, s 3 Sch 2 item 6, effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 9
9
Restrictions on claims for payment of family tax benefit by instalment
A claim for payment of family tax benefit by instalment is not effective if, at the time (the
determination time
) when the claim would be determined:
(a)
the claimant has previously made a claim for payment of family tax benefit by instalment and that claim has not yet been determined; or
(b)
the claimant is already entitled to be paid family tax benefit by instalment; or
(c)
the following apply:
(i)
a determination under section 16 is in force under which the claimant is not, because of a variation of the determination under subsection 27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2) entitled to be paid family tax benefit at the determination time or at any later time;
(ii)
the determination time is before the end of the income year following the one in which the variation mentioned in that subsection took effect.
History
S 9 amended by No 122 of 2003, s 3 and Sch 4 item 2, by substituting ``, 30(2), 30A(2) or 30B(2)'' for ``or 30(2)'' in para (c)(i), applicable in relation to departures from Australia before, on or after 1 July 2004 by persons who are absent from Australia on or after that commencement as a result of those departures.
S 9 amended by No 45 of 2000, s 3 Sch 2 item 7, by inserting ``27A(3), 28A(2), 28B(2), 28B(3),'' after ``27(5),'' in subpara (c)(i), effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 10
Restrictions on claims for payment of family tax benefit for a past period
Restriction where previous claim or instalment determination
10(1)
A claim for payment of family tax benefit for a past period is not effective if:
(a)
the claimant has previously made a claim for payment of family tax benefit for any of the past period (whether or not the claim has yet been determined); or
(b)
the claimant was entitled to be paid family tax benefit by instalment at any time in the past period; or
(c)
the following apply:
(i)
a determination under section 16 was in force at any time in the past period under which the claimant was not, because of a variation of the determination under subsection 27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2) entitled to be paid family tax benefit;
(ii)
the claim is made before the end of the income year following the one in which the variation mentioned in that subsection took effect.
History
S 10(1) amended by No 122 of 2003, s 3 and Sch 4 item 2, by substituting ", 30(2), 30A(2) or 30B(2)" for "or 30(2)" in para (c)(i), applicable in relation to departures from Australia before, on or after 1 July 2004 by persons who are absent from Australia on or after that commencement as a result of those departures.
S 10(1) amended by No 45 of 2000, s 3 Sch 2 item 8, by inserting "27A(3), 28A(2), 28B(2), 28B(3)," after "27(5)" in para (c)(i), effective 1 July 2000. For transitional provisions see note under s 7A.
Claim must relate to one income year and be made within a certain period
10(2)
A claim for payment of family tax benefit for a past period is not effective if:
(a)
the period does not fall wholly within one income year; or
(b)
the period does fall wholly within one income year (the
relevant income year
) but the claim is made after the end of:
(i)
the first income year after the relevant income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from making the claim before the end of that first income year.
History
S 10(2) amended by No 70 of 2013, s 3 and Sch 2B item 15, by substituting para (b), applicable in relation to a past period falling in the 2012-13 income year or a later income year. Para (b) formerly read:
(b)
the period does fall wholly within one income year but the claim is made after the end of the 2 income years immediately following that income year.
S 10(2) amended by No 33 of 2004, s 3 and Sch 1 items 1 and 6, by substituting "2 income years immediately following that income year" for "next income year" in para (b), applicable to a claim for payment of family tax benefit made either before or after the commencement of this Part, if the claim is for a past period that falls wholly within the income year beginning on 1 July 2001 or any later income year.
10(2A)
The further period referred to in subparagraph (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.
History
S 10(2A) inserted by No 70 of 2013, s 3 and Sch 2B item 16, applicable in relation to a past period falling in the 2012-13 income year or a later income year.
Claim must be accompanied by instalment claim in some circumstances
10(3)
A claim for payment of family tax benefit for a past period is not effective if:
(a)
the period occurs in the income year in which the claim is made; and
(b)
at the time the claim is made, the claimant is eligible for family tax benefit; and
(c)
at the time the claim is made, the claimant is not prevented by section
9 from making an effective claim for payment of family tax benefit by instalment; and
(d)
the claim is not accompanied by a claim for payment of family tax benefit by instalment.
10(4)
A claim for payment of family tax benefit for a past period is not effective if:
(a)
the period occurs in either of the 2 income years before the one in which the claim is made; and
(b)
if the claimant is an individual - at any time during the past period, the claimant, or the claimant's partner, received a social security benefit, social security pension, service pension, income support supplement or veteran payment; and
(c)
at the time the claim is made, the claimant is eligible for family tax benefit; and
(d)
if the claimant is an individual - at the time the claim is made, the claimant, or the claimant's partner, is receiving a social security benefit, social security pension, service pension, income support supplement or veteran payment; and
(e)
at the time the claim is made, the claimant is not prevented by section
9 from making an effective claim for payment of family tax benefit by instalment; and
(f)
the claim is not accompanied by a claim for payment of family tax benefit by instalment.
History
S 10(4) amended by No 17 of 2018, s 3 and Sch 2 item 35, by substituting ", income support supplement or veteran payment" for "or income support supplement" in para (b) and (d), effective 1 May 2018.
S 10(4) amended by No 63 of 2008, s 3 and Sch 6 items 10 and 11, by substituting "either of the 2 income years" for "the income year" in para (a) and substituting ", service pension or income support supplement" for "or service pension" in paras (b) and (d), applicable in relation to claims made on or after 30 June 2008.
10(5)
Paragraph (4)(f) does not apply if, at the time the claim for payment of family tax benefit for a past period is made, subsection
32AE(2) applies in respect of the claimant or subsection
32AE(5) applies in respect of the claimant's partner.
History
S 10(5) amended by No 53 of 2011, s 3 and Sch 5 item 19, by substituting "subsection 32AE(2) applies in respect of the claimant or subsection 32AE(5) applies in respect of the claimant's partner" for "subsection 32AE(2) or (3) applies in respect of the claimant or the claimant's partner", effective 1 July 2011.
S 10(5) inserted by No 38 of 2010, s 3 and Sch 7 item 8, effective 1 July 2010.
Former s 10(5) repealed by No 48 of 2009, s 3 and Sch 1 item 5, effective 1 July 2009. For saving provision, see note under definition of "agency" in s 3(1). S 10(5) formerly read:
Claim cannot be made in same income year as tax instalment deduction reduced on account of family tax benefit
10(5)
A claim for payment of family tax benefit for a past period is not effective if:
(a)
at any time before a determination is made on the claim, the Secretary becomes aware that, during some or all of the past period, a declaration:
(i)
was in force under section 15-50 in Schedule 1 to the Taxation Administration Act 1953; and
(ii)
stated that the claimant, or the claimant's partner, was eligible for family tax benefit and intended to make a claim, after the end of each income year in which the declaration is in force, for payment of family tax benefit for the period during which the declaration was in force; and
(b)
the claim is made in the income year in which the past period occurs.
Former s 10(5) amended by No 179 of 1999, s 3 and Sch 1 items 5 and 6, by substituting "a declaration" for "an employment declaration" in para (a), and "section 15-50 in Schedule 1 to the Taxation Administration Act 1953" for "the Income Tax Regulations" in subpara (a)(i), applicable to a declaration under section 15-50 in Schedule 1 to the Taxation Administration Act 1953 that is given, or taken to have been given, on or after 1 July 2000.
SECTION 11
Restrictions on bereavement claims
Entitlement must not already have been determined, or be awaiting determination, on a previous claim
11(1)
A claim for payment of family tax benefit by single payment/in substitution because of the death of another individual is not effective if the claimant has previously made a claim for payment of family tax benefit because of the death of that individual (whether or not the claim has yet been determined).
Single payment/substitution claims must relate to current or previous income year
11(2)
If a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual is based on eligibility for an amount of family tax benefit under subsection
32(2) or section
33 of the Family Assistance Act, the claim is not effective if it is made after the end of the income year following the one in which the death mentioned in that provision occurred.
SECTION 12
Claim may be withdrawn or varied
12(1)
A claimant may withdraw or vary a claim before the claim is determined.
12(2)
The claimant may only do so in a manner determined by the Secretary.
12(3)
If a claim is withdrawn, it is taken never to have been made.
Subdivision B - Determination of claims etc
SECTION 13
Secretary must determine claim
13(1)
If an effective claim is made, the Secretary must determine the claim in accordance with this Subdivision. If a claim is not effective, it is taken not to have been made.
History
S 13(1) amended by No 45 of 2000,s 3 Sch 2 item 9, by substituting ``Subdivision'' for ``section and sections 16 to 19'', effective 1 July 2000. For transitional provisions see note under s 7A.
13(2)
(Repealed by No 45 of 2000)
History
S 13(2) repealed by No 45 of 2000, s 3 Sch 2 item 10, effective 1 July 2000. For transitional provisions see note under s 7A. S 13(2) formerly read:
Information to be taken into account
13(2)
The Secretary is to make the determination:
(a)
having regard only to the information in the claim (and any accompanying documents or information required by the Secretary); or
(b)
having regard to the things in paragraph (a) and also to any other information or documents (whether or not provided by the claimant).
SECTION 14
Restriction on determining claim where income tax assessment not made
14(1)
If, in relation to a claim for payment of family tax benefit made by an individual:
(a)
the claim is for payment of that benefit for a past period; and
(b)
the past period falls in an income year (the
past period income year
) that is one of the 2 income years before the one in which the claim is made; and
(c)
either or both of subsections (2) and (3) apply;
(d)
(Repealed by No 48 of 2009)
the Secretary can only determine the claim if each assessment concerned has been made.
History
S 14(1) amended by No 48 of 2009, s 3 and Sch 1 item 7, by substituting "an income year (the
past period income year
) that is one of the 2 income years" for "the income year (the
past period income year
)" in para (b), applicable in relation to claims made on or after 1 July 2009. For saving provision, see note under definition of "agency" in s 3(1).
S 14(1) amended by No 48 of 2009, s 3 and Sch 1 items 8 and 9, by substituting para (c) for paras (c) and (d) and substituting "each assessment concerned" for "the assessment", applicable in relation to claims for payment of family tax benefit for a past period falling in the 2009-10 income year or a later income year. For saving provision, see note under definition of "agency" in s 3(1). Paras (c) and (d) formerly read:
(c)
the claimant is required to lodge an income tax return for the past period income year; and
(d)
at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant's taxable income for the past period income year;
14(2)
This subsection applies if:
(a)
the claimant is required to lodge an income tax return for the past period income year; and
(b)
at the time the claim is made, an assessment has not been made under the
Income Tax Assessment Act 1936 of the tax payable on the claimant's taxable income for the past period income year.
History
S 14(2) inserted by No 48 of 2009, s 3 and Sch 1 item 10, applicable in relation to claims for payment of family tax benefit for a past period falling in the 2009-10 income year or a later income year. For saving provision, see note under definition of "agency" in s 3(1).
14(3)
This subsection applies if:
(a)
at the time the claim is made, a person is the claimant's partner and that person was the claimant's partner at any time during the past period; and
(b)
that person is required to lodge an income tax return for the past period income year; and
(c)
at the time the claim is made, an assessment has not been made under the
Income Tax Assessment Act 1936 of the tax payable on that person's taxable income for the past period income year.
History
S 14(3) inserted by No 48 of 2009, s 3 and Sch 1 item 10, applicable in relation to claims for payment of family tax benefit for a past period falling in the 2009-10 income year or a later income year. For saving provision, see note under definition of "agency" in s 3(1).
History
S 14 amended by No 45 of 2000, s 3 Sch 2 item 11, by substituting all the words before para (b), effective 1 July 2000. For transitional provisions see note under s 7A. The words before para (b) formerly read:
If:
(a)
the claim is one for payment of family tax benefit for a past period; and
SECTION 14A
Restriction on determining claim where income tax return not lodged
14A(1)
If, in relation to a claim for payment of family tax benefit made by an individual:
(a)
the claim is for payment of that benefit for a past period; and
(b)
the past period falls in an income year (the
past period income year
) that is one of the 2 income years before the one in which the claim is made; and
(c)
one or more of subsections (2) to (3A) apply;
then the claim is taken never to have been made.
History
S 14A(1) amended by No 46 of 2016, s 3 and Sch 2 item 1, by substituting para (c), applicable in relation to a claim made on or after 6 May 2016, where the past period falls in the income year in which this Schedule commences or in a later income year. Para (c) formerly read:
(c)
either or both of subsections (2) and (3) apply;
14A(2)
This subsection applies if:
(a)
the claimant is required to lodge an income tax return for the past period income year; and
(b)
the claimant has not lodged the return before the end of:
(i)
the first income year after the past period income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the return before the end of that first income year.
14A(3)
This subsection applies if:
(a)
at the time the claim is made, a person is the claimant's partner, and that person was the claimant's partner at any time during the past period; and
(b)
that person is required to lodge an income tax return for the past period income year; and
(c)
that person has not lodged the return before the end of:
(i)
the first income year after the past period income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the income tax return before the end of that first income year.
14A(3A)
This subsection applies if:
(a)
the claimant, or any other individual whose adjusted taxable income is relevant in working out the claimant's entitlement to, or rate of, family tax benefit for the past period, is not required to lodge an income tax return for the past period income year; and
(b)
the claimant does not notify the Secretary of the amount of the claimant's adjusted taxable income for the past period income year before the end of:
(i)
the first income year after the past period income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from making that notification before the end of that first income year.
History
S 14A(3A) inserted by No 46 of 2016, s 3 and Sch 2 item 2, applicable in relation to a claim made on or after 6 May 2016, where the past period falls in the income year in which this Schedule commences or in a later income year.
14A(4)
The further period referred to in subparagraph (2)(b)(ii), (3)(c)(ii) or (3A)(b)(ii) must end no later than the end of the second income year after the past period income year.
History
S 14A(4) amended by No 46 of 2016, s 3 and Sch 2 item 3, by substituting ", (3)(c)(ii) or (3A)(b)(ii)" for "or (3)(c)(ii)", applicable in relation to a claim made on or after 6 May 2016, where the past period falls in the income year in which this Schedule commences or in a later income year.
History
S 14A inserted by No 70 of 2013, s 3 and Sch 2B item 17, applicable in relation to a past period falling in the 2012-13 income year or a later income year.
SECTION 15
Restriction on determining claim where tax file number not provided etc.
Statement that TFN claim person or TFN substitution person does not know what his or her tax file number is etc.
15(1)
If:
(a)
a TFN claim person makes a statement of the kind set out in subsection
8(4); or
(b)
a TFN substitution person makes a statement of the kind set out in subsection 8A(4);
the Secretary can only determine the claim concerned if:
(c)
within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or
(d)
28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number.
Statement that an application for a tax file number is pending
15(2)
If:
(a)
a TFN claim person makes a statement of the kind set out in subsection
8(5); or
(b)
a TFN substitution person makes a statement of the kind set out in subsection
8A(5);
the Secretary can only determine the claim concerned if:
(c)
within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or
(d)
28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:
(i)
the person has not applied for a tax file number; or
(ii)
an application by the person for a tax file number has been refused; or
(iii)
the person has withdrawn an application for a tax file number.
15(3)
If, after the 28 days mentioned in subsection (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
History
S 15 substituted by No 45 of 2000, s 3 Sch 2 item 12, effective 1 July 2000. For transitional provisions see note under s 7A. S 15 formerly read:
15 Restriction on determining claim where tax file number not provided etc
Statement that TFN claim person does not know what his or her tax file number is etc
15(1)
If a TFN claim person makes a statement of the kind set out in subsection 8(4), the Secretary can only determine the claim concerned if:
(a)
within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or
(b)
28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number.
Statement that an application for a tax file number is pending
15(2)
If a TFN claim person makes a statement of the kind set out in subsection 8(5), the Secretary can only determine the claim concerned if:
(a)
within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or
(b)
28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:
(i)
the person has not applied for a tax file number; or
(ii)
an application by the person for a tax file number has been refused; or
(iii)
the person has withdrawn an application for a tax file number.
15(3)
If, after the 28 days mentioned in subsection (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
SECTION 15A
Restriction on determining claim where bank account details not provided
15A(1)
If a person makes a statement of the kind set out in paragraph
7A(2)(b), the Secretary can only determine the claim concerned if, within 28 days after the claim is made, the person nominates, and provides details of, a bank account of a kind referred to in paragraph
7A(2)(a) into which instalments of family tax benefit are to be paid.
15A(2)
If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
History
S 15A inserted by No 45 of 2000, s 3 Sch 2 item 12, effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 15B
15B
Deferral of determination of early claims
If:
(a)
an individual makes a claim for payment of family tax benefit by instalment in respect of a child before the child is an FTB child of the claimant; and
(b)
the Secretary is satisfied that, at the time the determination would otherwise be made, the claimant would be likely to be eligible for family tax benefit in respect of the child if the child were to become an FTB child of the claimant;
the Secretary must not determine the claim for family tax benefit until the earlier of the following:
(c)
the time when the child becomes an FTB child of the claimant, or is stillborn;
(d)
28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant.
History
S 15B inserted by No 105 of 2010, s 3 and Sch 1 item 22, effective 1 October 2010. For transitional provisions, see note under s 3(1), definition of "early claim day".
SECTION 16
Determination of instalment entitlement claim
16(1)
This section applies if the claim is one for payment of family tax benefit by instalment.
16(2)
If the Secretary is satisfied that the claimant is, at the time the Secretary makes the determination on the claim, eligible for family tax benefit in accordance with Subdivision
A or
C of Division
1 of Part
3 of the Family Assistance Act, the Secretary must determine that the claimant is entitled to be paid family tax benefit for each day on which the determination is in force at the daily rate at which the Secretary considers the claimant to be eligible.
History
S 16(2) substituted for s 16(2) and 16(3) by No 45 of 2000, s 3 and Sch 2 item 13, effective 1 July 2000. For transitional provisions see note under s 7A. S 16(2) formerly read:
Instalments where normal eligibility
16(2)
If:
(a)
the Secretary is satisfied that the claimant is, at the time the Secretary makes the determination on the claim, eligible for family tax benefit in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act; and
(b)
subsection (3) does not apply;
the Secretary must determine that the claimant is entitled to be paid family tax benefit for each day on which the determination is in force, at the daily rate at which the Secretary considers the claimant to be eligible.
16(3)
(Repealed by No 45 of 2000)
History
S 16(2) substituted for s 16(2) and 16(3) by No 45 of 2000, s 3 and Sch 2 item 13, effective 1 July 2000. For transitional provisions see note under s 7A. S 16(3) formerly read:
Instalments where pattern of care eligibility
16(3)
If the Secretary is satisfied that, at the time of making the determination on the claim, a pattern of days on which an FTB child of the claimant is in the claimant's care exists and is likely to continue to exist in the future, such that the claimant will be eligible for family tax benefit in respect of the child in accordance with Subdivision A of Division 1 of Part 3 of the Family Assistance Act only on particular days, the Secretary must determine that the claimant is entitled to be paid family tax benefit for those particular days while the determination is in force, at the daily rate at which the Secretary considers the claimant will be eligible.
Additional entitlement in subsection (2) cases
16(4)
If:
(a)
the Secretary is satisfied as mentioned in subsection (2); and
(b)
the Secretary is also satisfied that the claimant was eligible for family tax benefit in accordance with Subdivision
A or
C of Division
1 of Part
3 of the Family Assistance Act during the whole or part of the period since the claim was made;
the Secretary must determine that the claimant is entitled to be paid that amount of family tax benefit.
History
S 16(4) amended by No 45 of 2000, s 3 Sch 2 item 14, by omitting ``or (3)'' afet ``(2)'' in para (a), effective 1 July 2000. For transitional provisions see note under s 7A.
Instalments where bereavement eligibility - remaining FTB or regular care children
16(5)
If the Secretary is satisfied that, at the time of making the determination on the claim:
(a)
the claimant is eligible for family tax benefit in accordance with section
31 of the Family Assistance Act; and
(b)
assuming subsection
(4) of that section were disregarded, the claimant would be eligible for family tax benefit under Subdivision
A of Division
1 of Part
3 of that Act;
the Secretary must determine that:
(c)
the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:
(i)
for each day on which the determination is in force that occurs during the period to which subsection 31(2) of that Act applies; and
(ii)
for each day, before the determination came into force, that occurred during that period; and
(d)
the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant would be eligible, on the assumption in paragraph (b) of this subsection, for each day while the determination is in force that occurs after the last day on which the claimant is entitled to be paid family tax benefit in accordance with paragraph (c) of this subsection.
History
S 16(5) heading altered by inserting "or regular care" after "FTB" by No 146 of 2006, s 3 and Sch 8 item 92, effective 1 July 2008
Instalments where bereavement eligibility-no remaining FTB or regular care children
16(6)
If the Secretary is satisfied that, at the time of making the determination on the claim:
(a)
the claimant is eligible for family tax benefit in accordance with section
31 of the Family Assistance Act; and
(b)
assuming subsection
(4) of that section were disregarded, the claimant would not be eligible for family tax benefit under Subdivision
A of Division
1 of Part
3 of that Act;
the Secretary must determine that the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:
(c)
for each day on which the determination is in force that occurs during the period to which subsection
31(2) of that Act applies; and
(d)
for each day, before the determination came into force, that occurred during that period.
History
S 16(6) heading altered by inserting "or regular care" after "FTB" by No 146 of 2006, s 3 and Sch 8 item 92, effective 1 July 2008
SECTION 17
17
Determination of past period entitlement claim
If:
(a)
the claim is one for payment of family tax benefit for a past period; and
(b)
the Secretary is satisfied that the claimant was eligible for family tax benefit:
(i)
for the whole of the period in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act; or
(ii)
for part of the period in accordance with Subdivision A of that Division and for the remainder of the period in accordance with section 31 of that Act;
the Secretary must determine that the claimant is entitled to be paid family tax benefit for the past period.
SECTION 18
18
Determination of bereavement entitlement claim
If:
(a)
the claim is one for payment of family tax benefit by single payment/in substitution because of the death of another individual; and
(b)
the Secretary is satisfied that the claimant is eligible for family tax benefit under section
32 or
33 of the Family Assistance Act;
the Secretary must determine that the claimant is entitled to be paid the family tax benefit.
SECTION 19
19
Determination that no entitlement
If the Secretary is not satisfied as mentioned in section
16,
17 or
18, the Secretary must determine:
(a)
if the determination is on a claim for payment of family tax benefit by instalment-that the claimant is not entitled to be paid family tax benefit for each day on which the determination is in force; or
(b)
in any other case-that the claimant is not entitled to be paid family tax benefit for the past period or because of the death of the other individual, as the case requires.
SECTION 20
DETERMINATION OF RATE MAY BE BASED ON ESTIMATE, INDEXED ESTIMATE OR INDEXED ACTUAL INCOME
20(1)
If:
(a)
an individual's eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division 3; and
(b)
information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and
(c)
the individual or, if the individual has died, another individual making a claim under this Division or Division 3 gives the Secretary an estimate of the amount needed; and
(d)
the Secretary considers the estimate to be reasonable; and
(e)
since the estimate was given, the Secretary has not given the individual a notice under subsection
20A(2) or
20B(2) with a start day that has arrived or passed;
the Secretary may determine the individual's eligibility for, or rate of, family tax benefit on the basis of the estimate.
History
S 20(1) amended by No 36 of 2006, s 3 and Sch 2 items 3 and 4, by inserting para (e), applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
S 20(1) and (2) substituted by No 30 of 2003, s 3 and Sch 2 item 16, effective 15 April 2003. S 20(1) formerly read:
20(1)
If:
(a)
an individual's rate of family tax benefit is required to be calculated for the purpose of making a determination under this Division; and
(b)
information about the amount of adjusted taxable income needed for the calculation of the rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and
(c)
the individual or, if the individual has died, another individual making a claim for family tax benefit by single payment/in substitution because of the death of that individual, gives the Secretary an estimate of the amount needed; and
(d)
the Secretary considers the estimate to be reasonable;
the Secretary may determine the individual's rate of family tax benefit on the basis of the estimate.
S 20(1) amended by No 45 of 2000, s 3 Sch 2 items 15 and 16, by substituting "the amount of adjusted taxable income" for "an amount" in para (b) and by inserting "or, if the individual has died, another individual making a claim for family tax benefit by single payment/in substitution because of the death of that individual," after "individual" in para (c), effective 1 July 2000. For transitional provisions see note under s 7A.
20(2)
If:
(a)
an estimate is given to the Secretary for the purposes of subsection (1); and
(b)
the Secretary does not consider the estimate reasonable;
the following paragraphs apply:
(c)
the eligibility or rate cannot be determined; and
(d)
if the determination of the eligibility or rate is required for the purposes of this Division, section 19 applies.
History
S 20(1) and (2) substituted by No 30 of 2003, s 3 and Sch 2 item 16, effective 15 April 2003. S 20(2) formerly read:
20(2)
If the individual does not give the Secretary an estimate of the amount needed that the Secretary considers reasonable, the rate cannot be calculated and section 19 applies.
20(2A)
If:
(a)
an individual's eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division
3; and
(b)
information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and
(c)
the Secretary has given the individual a notice under subsection
20A(2) or
20B(2) with a start day that has arrived or passed; and
(d)
since the notice was given, the individual has not given the Secretary an estimate of the individual's adjusted taxable income that the Secretary considers to be reasonable;
the Secretary may determine the individual's eligibility for, or rate of, family tax benefit on the basis of the indexed estimate or indexed actual income stated in the notice (or, if the Secretary has given the individual more than one such notice - the notice with the most recent start day).
Note:
Section 20C affects the meaning of this provision for members of couples.
History
S 20(2A) inserted by No 36 of 2006, s 3 and Sch 2 item 5, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
20(3)
If:
(a)
an individual's rate of family tax benefit is required to be calculated for the purpose of making a determination under this Division; and
(b)
information about the amount of maintenance income needed for the calculation of the rate is not available;
the Secretary may determine the individual's rate of family tax benefit on the basis of an estimate by the Secretary of the amount needed.
History
S 20(3) inserted by No 45 of 2000, s 3 Sch 2 item 17, effective 1 July 2000. For transitional provisions see note under s 7A.
Note:
If family tax benefit is worked out on the basis referred to in subsection (1), (2A) or (3), it is referred to in this Act as being worked out on an
estimated income basis
(see the definition of this term in subsection 3(1)).
History
S 20 amended by No 49 of 2012, s 3 and Sch 3 item 4, by inserting the note at the end, effective 1 July 2012.
SECTION 20A
INDEXED ESTIMATES
20A(1)
The Secretary may calculate an indexed estimate for an individual under subsection (5), with a start day chosen by the Secretary, if:
(a)
the individual is a claimant, or the partner of a claimant, for family tax benefit; and
(b)
a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and
(c)
the determination includes a determination of the claimant's rate of family tax benefit worked out on the basis of a reasonable estimate of the claimant's adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant.
Note:
Section 20C affects the meaning of paragraph (c) for members of couples.
20A(2)
If the Secretary calculates an indexed estimate for the individual, the Secretary may give the claimant a notice:
(a)
stating the indexed estimate for the individual; and
(b)
specifying the start day used in the Secretary's calculation (which must be at least 14 days after the day on which the notice is given).
20A(3)
The Secretary must not give a notice under subsection (2) stating an indexed estimate for the individual with a start day in an income year if the Secretary has already given a notice under subsection (2) stating an indexed estimate for that individual with a start day in the same income year.
20A(4)
A notice given to a claimant under subsection (2) stating an indexed estimate for an individual has no effect if, before the start day specified in the notice for the indexed estimate, the Secretary gives the claimant a notice under subsection
20B(2) stating an indexed actual income for the same individual. Any such notice under subsection
20B(2) must specify a start day that is no earlier than the start day specified in the superseded notice.
20A(5)
Calculate an indexed estimate (which may be nil) for the individual by multiplying the individual's current ATI number (see subsection (6)) by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal places, end in a number greater than 4):
AWE for the reference period in the most recent November
|
AWE for the reference period in the highest previous November |
where:
AWE
means the amount published by the Australian Statistician in a document titled "Average Weekly Earnings" under the headings "Average Weekly Earnings, Australia - Original - Persons - All employees total earnings" (or, if any of those change, in a replacement document or under replacement headings).
highest previous November
means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest.
most recent November
means the November of the income year before the income year in which the start day occurs.
reference period
, in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.
20A(6)
For the purposes of subsection (5), the individual's
current ATI number
is:
(a)
if, at the time of calculation, the Secretary has given the claimant a notice under subsection
20B(2) stating an indexed actual income for the individual with a start day that has not arrived - the indexed actual income stated in the notice; or
(b)
if paragraph (a) does not apply and the individual is the claimant - the amount the Secretary is permitted to use for the individual under section
20 (disregarding the effect for couples of section
20C of this Act and clause 3 of Schedule
3 to the Family Assistance Act); or
(c)
if paragraph (a) does not apply and the individual is the claimant's partner - the amount the Secretary would be permitted to use for the individual under section
20 if the individual were the claimant (disregarding the effect for couples of section
20C of this Act and clause 3 of Schedule
3 to the Family Assistance Act).
20A(7)
A notice under subsection (2) is not a legislative instrument.
History
S 20A inserted by No 36 of 2006, s 3 and Sch 2 item 6, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
SECTION 20B
INDEXED ACTUAL INCOMES
20B(1)
The Secretary may calculate an indexed actual income for an individual under subsection (4), with a start day chosen by the Secretary, if:
(a)
the individual is a claimant for, or the partner of a claimant for, family tax benefit; and
(b)
a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and
(c)
the determination includes a determination of the claimant's rate of family tax benefit worked out on the basis of an indexed estimate for the claimant or an indexed actual income for the claimant; and
(d)
since the claimant was last given a notice under subsection
20A(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for an individual, the claimant has not given the Secretary an estimate of the claimant's adjusted taxable income that the Secretary considers to be reasonable; and
(e)
the adjusted taxable income for an income year (
actual income
) of the individual (disregarding the effect for couples of clause 3 of Schedule
3 to the Family Assistance Act) becomes known to the Secretary and it is the most recent income year for which the individual's actual income is known to the Secretary.
Note:
Section 20C affects the meaning of paragraph (1)(c) for members of couples.
20B(2)
If:
(a)
the Secretary calculates an indexed actual income for the individual; and
(b)
the indexed actual income is greater than the individual's current ATI number (see subsection (5));
the Secretary may give the claimant a notice:
(c)
stating the indexed actual income for the individual; and
(d)
specifying the start day used in the Secretary's calculation (which must be at least 14 days after the day on which the notice is given).
20B(3)
A notice given to a claimant under subsection (2) stating an indexed actual income for an individual has no effect if, before the start day specified in the notice, the Secretary gives the claimant another notice under that subsection or a notice under subsection
20A(2) stating an indexed estimate or indexed actual income for the same individual. Any other such notice must specify a start day that is no earlier than the start day specified in the superseded notice.
20B(4)
Calculate an indexed actual income (which may be nil) for the individual by multiplying the actual income of the individual which became known to the Secretary by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal places, end in a number greater than 4);
AWE for the reference period in the most recent November
|
AWE for the reference period in the highest previous November |
where:
AWE
means the amount published by the Australian Statistician in a document titled "Average Weekly Earnings" under the headings "Average Weekly Earnings, Australia - Original - Persons - All employees total earnings" (or, if any of those change, in a replacement document or under replacement headings).
highest previous November
means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest.
most recent November
means the November of the income year before the income year in which the start day occurs.
reference period
, in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.
20B(5)
For the purposes of paragraph (2)(b), the individual's
current ATI number
is:
(a)
if, at the time of calculation, the Secretary has given the claimant a notice under subsection
20A(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for the individual with a start day that has not arrived - the indexed estimate or indexed actual income stated in the notice; or
(b)
if paragraph (a) does not apply and the individual is the claimant - the amount the Secretary is permitted to use for the individual under section
20 (disregarding the effect for couples of section
20C of this Act and clause 3 of Schedule
3 to the Family Assistance Act); or
(c)
if paragraph (a) does not apply and the individual is the claimant's partner - the amount the Secretary would be permitted to use for the individual under section
20 if the individual were the claimant (disregarding the effect for couples of section
20C of this Act and clause 3 of Schedule
3 to the Family Assistance Act).
20B(6)
A notice under subsection (2) is not a legislative instrument.
History
S 20B inserted by No 36 of 2006, s 3 and Sch 2 item 6, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
SECTION 20C
INDEXED ESTIMATES AND INDEXED ACTUAL INCOMES OF MEMBERS OF COUPLES
Section applies to couples
20C(1)
This section applies in relation to any individual who is a member of a couple
Family tax benefit Part A
20C(2)
For the purposes of the Family Assistance Act other than Part
4 of Schedule
1, any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (3).
20C(3)
The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with:
(a)
the most recent indexed estimate or indexed actual income for the individual's partner (see subsection (6)); or
(b)
if there is no such indexed estimate or indexed actual income - a reasonable estimate of the adjusted taxable income of the individual's partner (disregarding the effect of clause
3 of Schedule
3 to the Family Assistance Act) that has been given to the Secretary by the individual.
History
S 20C(3) substituted by No 82 of 2006, s 3 and Sch 10 item 1, effective 1 July 2006. S 20C(3) formerly read:
20C(3)
The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the indexed estimate, or the indexed actual income for that individual or stated in that notice, combined with the most recent indexed estimate or indexed actual income for the individual's partner (see subsection (6)).
Family tax benefit Part B
20C(4)
For the purposes of Part
4 of Schedule
1 to the Family Assistance Act, any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (5).
20C(5)
The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the lower of these:
(a)
the indexed estimate or indexed actual income for that individual or stated in that notice;
(b)
the most recent indexed estimate or indexed actual income for the individual's partner (see subsection (6)) or, if there is no such indexed estimateor indexed actual income, a reasonable estimate of the adjusted taxable income of the individual's partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.
If the amounts in paragraphs (a) and (b) are equal, the reference is taken to be a reference to:
(c)
if the individual is the claimant for family tax benefit - the amount in paragraph (a); or
(d)
if the individual is the partner of the claimant for family tax benefit - the amount in paragraph (b).
History
S 20C(5) amended by No 82 of 2006, s 3 and Sch 10 item 2, by inserting all the words after "(see subsection (6))" in para (b), effective 1 July 2006.
Most recent indexed estimate or indexed actual income for individual's partner
20C(6)
In subsections (3) and (5), the
most recent indexed estimate or indexed actual income for the individual's partner
is the indexed estimate or indexed actual income for the individual's partner stated in a notice given to:
(a)
if the individual is the claimant for family tax benefit - the individual's partner;
(b)
if the individual is the partner of the claimant for family tax benefit - the individual's partner;
under subsection 20A(2) or 20B(2) with a start day that has arrived or passed (or, if the Secretary has given more than one such notice - the notice with the most recent start day.
History
S 20C inserted by No 36 of 2006, s 3 and Sch 2 item 6, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
SECTION 21
When determination is in force
21(1)
Subject to this section, a determination under this Division comes into force when it is made and remains in force at all times afterwards.
21(1A)
A determination under paragraph 19(a) may be expressed to come into force on a day before it is made (but not earlier than the day the claim concerned is made).
History
S 21(1A) inserted by No 49 of 2012, s 3 and Sch 6 item 26, applicable in relation to determinations made on or after 26 May 2012.
Effect of later determination on certain instalment determinations
21(2)
If, on a particular day, a determination is in force:
(a)
under section
16, where under the determination the claimant is not entitled to be paid family tax benefit on the particular day or any later day; or
(b)
under paragraph
19(a);
the determination ceases to be in force on the particular day if either:
(c)
another determination is made on the particular day on a claim by the claimant for payment of family tax benefit by instalment; or
(d)
another determination is made after the particular day on a claim by the claimant for payment of family tax benefit for a past period, where the particular day occurs within the past period.
Request for cessation of instalment determination
21(3)
A determination in force under section
16 on a particular day ceases to be in force if:
(a)
under the determination, the claimant is entitled to be paid family tax benefit on the particular day or any later day; and
(b)
on the particular day, the claimant is not receiving a social security pension, social security benefit, service pension, income support supplement or veteran payment; and
(c)
on the particular day, the claimant advises the Secretary, in the form and manner required by the Secretary, that the claimant wishes the determination:
(i)
to cease to be in force from the particular day or from a specified later day; or
(ii)
to have ceased to be in force at the end of the most recent instalment period before the particular day.
The determination ceases to be in force in accordance with the advice.
History
S 21(3) amended by No 17 of 2018, s 3 and Sch 2 item 36, by substituting ", income support supplement or veteran payment" for "or income support supplement" in para (b), effective 1 May 2018.
S 21(3) amended by No 63 of 2008, s 3 and Sch 6 item 13, by substituting ", service pension or income support supplement" for "or service pension" in para (b), effective 30 June 2008.
SECTION 22
Notice of determination
22(1)
The Secretary must give notice of a determination under this Subdivision (except subsection
23(3B)) to the claimant, stating:
(a)
whether the claimant is entitled to be paid family tax benefit under the determination; and
(b)
if the claimant is so entitled:
(i)
if the claimant is entitled to be paid family tax benefit by instalment-the daily rate of the benefit, the days on which the entitlement arises and how it is to be paid; or
(ii)
in any other case-the amount of the benefit and how it is to be paid; and
(c)
that the claimant may apply for review of the determination in the manner set out in Part
5.
History
S 22(1) amended by No 45 of 2010, s 3 and Sch 1 item 1, by inserting "(except subsection 23(3B))" after "under this Subdivision", effective 14 April 2010.
22(2)
The determination is not ineffective by reason only that the requirements of subsection (1) are not complied with.
History
S 22(2) amended by No 45 of 2000, s 3 Sch 2 item 18, by substituting "by reason only that" for "to any extent if", effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 23
Payment of family tax benefit by instalment
23(1)
Subject to this section, if the claimant is entitled to be paid family tax benefit by instalment, the Secretary must, after each instalment period ending after the determination is made, pay the instalment amount to the claimant, at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
History
S 23(1) amended by No 45 of 2000, s 3 Sch 2 item 19, by substituting "as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant" for "and in such manner as the Secretary considers appropriate", effective 1 July 2000. For transitional provisions see note under s 7A.
Instalment amount and instalment period
23(2)
In subsection (1):
instalment amount
means the amount accruing for the days in the instalment period for which an entitlement to be paid family tax benefit arose under the determination.
instalment period
means, subject to subsection (3):
(a)
the period of 14 days beginning on the day the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included, and each successive period of 14 days; or
(b)
if the claimant:
(i)
is included in a class of persons specified under subsection (3A); and
(ii)
is the subject of a determination in force under subsection (3B);
the period of 7 days beginning on the day the Secretary considers appropriate, and each successive period of 7 days.
History
S 23(2) amended by No 45 of 2010, s 3 and Sch 1 item 2, by substituting paras (a) and (b), effective 14 April 2010. Paras (a) and (b) formerly read:
(a)
the period of 14 days beginning on such day as the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included; and
(b)
each successive period of 14 days.
Changing the day on which later instalment periods begin
23(3)
The Secretary may change the day on which successive instalment periods are to begin in relation to a claimant or class of claimants. If the Secretary does so, the last instalment period before the first day on which the new instalment periods are to begin is shortened so that it ends immediately before that day.
Persons who may have 7-day instalment periods
23(3A)
The Minister may by legislative instrument specify a class of persons any of whom the Secretary may determine to have 7-day instalment periods.
History
S 23(3A) inserted by No 45 of 2010, s 3 and Sch 1 item 3, effective 14 April 2010.
23(3B)
The Secretary may determine that a claimant who is a member of a class of persons specified under subsection (3A) has instalment periods of 7 days.
History
S 23(3B) inserted by No 45 of 2010, s 3 and Sch 1 item 3, effective 14 April 2010.
23(3C)
The Secretary must revoke a determination made under subsection (3B) if he or she is satisfied that the claimant is no longer a member of a class of persons specified under subsection (3A).
History
S 23(3C) inserted by No 45 of 2010, s 3 and Sch 1 item 3, effective 14 April 2010.
23(3D)
Subsection (3C) does not limit the operation of subsection
33(3) of the
Acts Interpretation Act 1901 in relation to subsection (3B) of this section.
History
S 23(3D) inserted by No 45 of 2010, s 3 and Sch 1 item 3, effective 14 April 2010.
23(4)
(Repealed by No 95 of 2002)
History
S 23(4) repealed by No 95 of 2002, s 3 Sch 2 item 1, effective 1 July 2003. S 23(4) formerly read:
Making of payments to third parties
23(4)
The Secretary may pay the whole or a part of an amount, that would otherwise be required by subsection (1) to be paid to the claimant, to someone other than the claimant, on behalf of the claimant. The payment may be made at such time and in such manner as the Secretary considers appropriate.
Act No 95 of 2002, s 3 Sch 2 item 14, contains the following continuation provisions:
(1)
In this item:
Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
benefit recipient
means the person to whom a relevant benefit is payable.
payment recipient
means a person to whom, immediately before the commencement of this Schedule, the whole or part of a relevant benefit was being paid under a relevant provision.
relevant benefit
has the same meaning as in Part 8B of the Administration Act, as amended by this Schedule.
relevant provision
means subsection 23(4), 24(2), 47(2), 56(2) or 56A(2) of the Administration Act, as in force immediately before the commencement of this Schedule.
(2)
If, immediately before the commencement of this Schedule, the whole or part of a relevant benefit was being paid, under a relevant provision, to a person other than the benefit recipient, the following paragraphs have effect:
(a)
the payment recipient is taken, for the purposes of the Administration Act, as amended by this Schedule, to have consented in writing to appointment under section 219TB of that Act as the payment nominee of the benefit recipient;
(b)
the payment recipient is taken, for the purposes of the Administration Act, as amended by this Schedule, to have been appointed, on the day of commencement of this Schedule, under section 219TB of that Act as the payment nominee of the benefit recipient;
(c)
if, immediately before the commencement of this Schedule, the whole of the relevant benefit was being paid to the payment recipient, the Secretary is taken, for the purposes of the Administration Act, as amended by this Schedule, to have given, on the day of commencement of this Schedule, a direction under section 219TB of that Act that the whole of the relevant benefit be paid to the payment nominee of the benefit recipient;
(d)
if, immediately before the commencement of this Schedule, part of the relevant benefit was being paid to the payment recipient, the Secretary is taken, for the purposes of the Administration Act, as amended by this Schedule, to have given, on the day of commencement of this Schedule, a direction under section 219TB of that Act that the same part of the relevant benefit be paid to the payment nominee of the benefit recipient.
S 23(4) amended by No 45 of 2000, s 3 Sch 2 item 20, by adding "The payment may be made at such time and in such manner as the Secretary considers appropriate." at the end, effective 1 July 2000. For transitional provisions see note under s 7A.
Secretary may make direction as to the manner of making payments
23(5)
The Secretary may direct that the whole or a part of an amount which is to be paid for the purposes of this section is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.
History
S 23(5) substituted by No 45 of 2000, s 3 Sch 2 item 21, effective 1 July 2000. For transitional provisions see note under s 7A. S 23(5) formerly read:
Regulations may provide for timing and manner of making payments
23(5)
The regulations may make provision for the time at which, and the manner in which, an amount is to be paid for the purposes of this section. If such regulations are made, the Secretary must pay the amount in accordance with the regulations.
Early payment of FTB instalment in particular cases
23(5A)
If the Secretary is satisfied that an instalment amount that would, apart from this subsection, be paid under this section on a particular day cannot reasonably be paid on that day, the Secretary may direct that the instalment amount be paid on an earlier day.
History
S 23(5A) inserted by No 45 of 2000, s 3 Sch 2 item 22, effective 1 July 2000. For transitional provisions see note under s 7A.
Section subject to other provisions
23(6)
This section is subject to Subdivision
CA of this Division, Part
4, Division
3 of Part
8B and sections
225 and
226.
History
S 23(6) amended by No 49 of 2009, s 3 and Sch 2 item 1, by inserting "Subdivision CA of this Division," after "subject to", effective 1 July 2009.
S 23(6) substituted by No 95 of 2002, s 3 Sch 2 item 2, effective 1 July 2003. S 23(6) formerly read:
Section subject to other provisions
23(6)
This section is subject to Part 4 (Overpayments and debt recovery), sections 225 and 226 (which deal with tax debts) and section 227 (which deals with child support debts).
S 23(6) amended by No 75 of 2001, s 3 and Sch 1A item 22, by substituting ", sections 225 and 226 (which deal with tax debts) and section 227 (which deals with child support debts)" for "and sections 225 and 226 (which deal with tax debts)", effective 1 July 2001.
S 23(6) amended by No 45 of 2000, s 3 Sch 2 item 23, by substituting "and 226 (which deal with tax debts)" for "to 228 (which deal with other debts etc)", effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 24
Payments of family tax benefit for a past period or by single payment/in substitution because of the death of another individual
24(1)
If the claimant is entitled to be paid family tax benefit under a determination on a claim for payment of family tax benefit:
(a)
for a past period; or
(b)
by single payment/in substitution because of the death of another individual;
the Secretary must pay the amount to the claimant, at such time and in such manner as the Secretary considers appropriate.
24(2)
(Repealed by No 95 of 2002)
History
S 24(2) repealed by No 95 of 2002, s 3 Sch 2 item 3, effective 1 July 2003. For continuation provisions see history note under S 23(4).
S 24(2) formerly read:
Making of payments to third parties
24(2)
The Secretary may instead pay the whole or a part of the amount to someone other than the claimant, on behalf of the claimant. The payment may be made at such time and in such manner as the Secretary considers appropriate.
History
S 24(2) amended by No 45 of 2000, s 3 Sch 2 item 24, by adding "The payment may be made at such time and in such manner as the Secretary considers appropriate." at the end, effective 1 July 2000. For transitional provisions see note under s 7A.
24(3)
(Repealed by No 45 of 2000)
History
S 24(3) repealed by No 45 of 2000, s 3 Sch 2 item 25, effective 1 July 2000. For transitional provisions see note under s 7A. S 25(3) formerly read:
Regulations may provide for timing and manner of making payments
24(3)
The regulations may make provision for the time at which, and the manner in which, an amount is to be paid for the purposes of this section. If such regulations are made, the Secretary must pay the amount in accordance with the regulations.
Section subject to other provisions
24(4)
This section is subject to Subdivision
CA of this Division, Part
4, Division
3 of Part
8B and sections
225 and
226.
History
S 24(4) amended by No 49 of 2009, s 3 and Sch 2 item 2, by inserting "Subdivision CA of this Division," after "subject to", effective 1 July 2009.
S 24(4) substituted by No 95 of 2002, s 3 Sch 2 item 4, effective 1 July 2003. S 24(4) formerly read:
Section subject to other provisions
24(4)
This section is subject to Part 4 (Overpayments and debt recovery), sections 225 and 226 (which deal with tax debts) and section 227 (which deals with child support debts).
History
S 24(4) amended by No 75 of 2001, s 3 and Sch 1A item 22, by substituting ", sections 225 and 226 (which deal with tax debts) and section 227 (which deals with child support debts)" for "and sections 225 and 226 (which deal with tax debts)", effective 1 July 2002.
S 24(4) amended by No 45 of 2000, s 3 Sch 2 item 26, by substituting "and 226 (which deal with tax debts)" for "to 228 (which deal with other debts etc)", effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 24A
Other payments of family tax benefit
24A(1)
If an individual is entitled to be paid an amount of family tax benefit under section
58AA of the Family Assistance Act, the Secretary must pay the amount to the individual in a single lump sum, at such time and in such manner as the Secretary considers appropriate.
24A(2)
This section is subject to Subdivision
CA of this Division, Part
4, Division
3 of Part 8B and sections
225 and
226.
History
S 24A inserted by No 70 of 2013, s 3 and Sch 2A item 14, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading.
SECTION 25
Obligation to notify change of circumstances
25(1)
If, after a claimant becomes entitled to be paid family tax benefit by instalment:
(a)
anything happens that causes the claimant to cease to be eligible for family tax benefit on the days for which the claimant will become entitled to be paid the benefit under the determination concerned, or to become eligible for a daily rate of family tax benefit that is less than that specified in the determination; or
(b)
the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 25A, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: Imprisonment for 6 months.
25(2)
Strict liability applies to the element of an offence against subsection (1) that a notice is a notice given under section
25A.
History
S 25(2) inserted by No 137 of 2001, s 3 and Sch 1 item 4, effective 1 October 2001.
25(3)
If, after the Secretary determines under subsection
23(3B) that a claimant has instalment periods of 7 days:
(a)
anything happens that causes the claimant to cease to be a member of a class of persons specified under subsection
23(3A); or
(b)
the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 25A, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
History
S 25(3) inserted by No 45 of 2010, s 3 and Sch 1 item 4, effective 14 April 2010.
25(4)
If a thing that is described in both subsections (1) and (3) happens or is likely to happen, subsection (1) applies in relation to the thing but subsection (3) does not.
History
S 25(4) inserted by No 45 of 2010, s 3 and Sch 1 item 4, effective 14 April 2010.
History
S 25 amended by No 45 of 2000, s 3 Sch 2 item 27, by substituting "a written notice given to the claimant under section 25A" for "the regulations", effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 25A
Secretary's power to approve a manner of notification
25A(1)
The Secretary must approve a manner of notification that a claimant is to use when notifying the Secretary of a thing under section
25.
25A(2)
The Secretary must, by written notice, notify the claimant of the approved manner of notification.
History
S 25A inserted by No 45 of 2000, s 3 Sch 2 item 28, effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 26
Secretary's power to request tax file numbers
26(1)
If:
(a)
a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; or
(b)
a determination is in force under which the claimant is entitled to be paid family tax benefit for a past period;
the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, a written statement, in relation to a specified TFN determination person, of whichever of the kinds set out in subsection (2), (3) or (4) the claimant chooses.
History
S 26(1) amended by No 30 of 2003, s 3 and Sch 2 item 17, by substituting ``written statement'' for ``statement'', effective 15 April 2003.
Statement of tax file number
26(2)
The first kind of statement that can be made is a statement of the TFN determination person's tax file number. Regardless of who the TFN determination person is, this kind of statement can be made by the claimant only.
Statement that TFN person does not know what his or her tax file number is etc
26(3)
The second kind of statement that can be made is a statement by the TFN determination person that the person:
(a)
has a tax file number but does not knowwhat it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number-that number.
Statement that an application for a tax file number is pending
26(4)
The third kind of statement that can be made is a statement by the TFN determination person that the person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person-that number; or
(ii)
if the application is refused-that the application has been refused; or
(iii)
if the application is withdrawn-that the application has been withdrawn.
Subdivision C - Variation of determinations
SECTION 26A
26A
Secretary's power to require bank account details
If:
(a)
a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and
(b)
the claimant has not nominated a bank account into which instalments of family tax benefit are to be paid;
the Secretary may require the claimant to give the Secretary, within 28 days of the requirement being made, details of a bank account maintained by the claimant alone, or jointly or in common with someone else, into which instalments of family tax benefit are to be paid.
History
S 26A inserted by No 45 of 2000, s 3 Sch 2 item 29, effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 27
Variation of instalment and past period determinations where failure to provide tax file number
Non-compliance with request
27(1)
If:
(a)
the Secretary makes a request under subsection
26(1); and
(b)
the claimant does not comply with the request within 28 days of the request being made;
then, subject to subsection (2), the consequence in subsection (5) applies.
Exemption from request under subsection 26(1)
27(2)
The Secretary may determine that the consequence in subsection (5) does not apply if:
(a)
the TFN determination person concerned is or was the claimant's partner; and
(b)
the claimant cannot obtain from the person:
(i)
the person's tax file number; or
(ii)
a statement by the person under subsection 26(3) or (4).
Statement made by TFN determination person under subsection 26(3)
27(3)
If:
(a)
the Secretary makes a request under subsection
26(1); and
(b)
by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(3); and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has no tax file number;
the consequence in subsection (5) applies.
History
S 27(3) amended by No 45 of 2000, s 3 Sch 2 item 30, by substituting paras (b) and (c) for para (b), effective 1 July 2000. For transitional provisions see note under s 7A. Para (b) formerly read:
(b)
by the end of 28 days after the request is made:
(i)
the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(3); and
(ii)
the Commissioner of Taxation tells the Secretary that the person has no tax file number;
Statement made by TFN determination person under subsection 26(4)
27(4)
If:
(a)
the Secretary makes a request under subsection
26(1); and
(b)
by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(4); and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (5) applies.
History
S 27(4) amended by No 45 of 2000, s 3 Sch 2 item 31, by substituting paras (b) and (c) for para (b), effective 1 July 2000. For transitional provisions see note under s 7A. Para (b) formerly read:
(b)
by the end of 28 days after the request is made:
(i)
the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(4); and
(ii)
the Commissioner of Taxation tells the Secretary that the person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
Statement made by TFN claim person under subsection 8(4)
27(4A)
If:
(a)
a TFN claim person has made a statement of the kind set out in subsection
8(4); and
(b)
a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number;
the consequence in subsection (5) applies.
History
S 27(4A) inserted by No 45 of 2000, s 3 Sch 2 item 32, effective 1 July 2000. For transitional provisions see note under s 7A.
Statement made by TFN claim person under subsection 8(5)
27(4B)
If:
(a)
a TFN claim person has made a statement of the kind set out in subsection
8(5); and
(b)
a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (5) applies.
History
S 27(4B) inserted by No 45 of 2000, s 3 Sch 2 item 32, effective 1 July 2000. For transitional provisions see note under s 7A.
Variation of determination
27(5)
For the purposes of subsection (1), (3), (4), (4A) or (4B), the consequence is that the Secretary may:
(a)
if the determination is one under which the claimant is entitled to be paid family tax benefit by instalment-vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place; or
(b)
if the determination is one under which the claimant is entitled to be paid family tax benefit for a past period - vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day in the past period.
History
S 27(5) amended by No 45 of 2000, s 3 Sch 2 item 33, by substituting ``, (4), (4A) or (4B)'' for ``or (4)'', effective 1 July 2000. For transitional provisions see note under s 7A.
Consequence of Secretary later becoming aware of tax file number
27(6)
If:
(a)
under subsection (5), the Secretary varies the determination; and
(b)
the Secretary finds out the tax file number of the TFN determination person or TFN claim person, as the case requires:
(i)
if paragraph (5)(a) applies-before the end of the income year following the one in which the variation took effect; or
(ii)
if paragraph (5)(b) applies-at any time after the variation took place;
the Secretary must vary the determination to undo the effect mentioned in subsection (5).
History
S 27(6) amended by No 45 of 2000, s 3 Sch 2 item 34, by substituting ``or TFN claim person, as the case requires'' for ``concerned'' in para (b), effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 27A
Variation of instalment entitlement determination where failue to provide bank account details
Non-compliance with requirement
27A(1)
If:
(a)
the claimant is subject to a requirement under section 26A; and
(b)
the claimant does not comply with the requirement within 28 days of the requirement being made;
then, subject to subsection (2), the consequence in subsection (3) applies.
Exemption from requirement under section 26A.
27A(2)
The Secretary may determine that the consequence in subsection (3) does not apply if the Secretary considers that it is appropriate to exempt the claimant from the consequence.
Variation of determination
27A(3)
For the purposes of subsection (1), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.
Consequence of Secretary later becoming aware of bank account details
27A(4)
If:
(a)
under subsection (3), the Secretary varies the determination; and
(b)
the Secretary finds out the bank account details of the claimant concerned before the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (3).
History
S 27A inserted by No 45 of 2000, s 3 Sch 2 item 35, effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 28
Variation of instalment and past period entitlement determinations where income tax return not lodged
28(1)
This section applies if:
(a)
a determination under section
16 or
17 is in force at, or was in force before, a particular time; and
(b)
there are one or more days (the
cancellation days
) before the particular time in respect of which the following conditions are satisfied:
(i)
the cancellation days occur in the income year (the
cancellation income year
) that began 2 years before the beginning of the income year in which the particular time occurs;
(ii)
the claimant is entitled to be paid family tax benefit under the determination for the cancellation days;
(iii)
the claimant, or the claimant's partner at the particular time (if he or she was also the claimant's partner at some time in the cancellation income year), or both, are required to lodge an income tax return for the cancellation income year but have not done so by the particular time;
(iv)
by the particular time, an assessment has not been made under the Income Tax Assessment Act 1936 of the taxable income for the cancellation income year of everyone to whom subparagraph (iii) applies.
Consequence of section applying
28(2)
If this section applies, the Secretary must vary the determination so that it has the effect that the claimant is not, and never was, entitled to family tax benefit for the cancellation days.
Consequence where income tax returns are later lodged
28(3)
If:
(a)
after the Secretary varies the determination under subsection (2) or (6), an assessment is made under the
Income Tax Assessment Act 1936 for the cancellation income year for everyone (the
taxpayers involved
):
(i)
who was required to lodge an income tax return as mentioned in subparagraph (1)(b)(iii); and
(ii)
in respect of whom an assessment had not been made before the determination was varied; and
(b)
the Secretary is satisfied that the claimant was eligible for an amount (the
recalculated amount
) of family tax benefit for the cancellation days; and
(ba)
subsection (4) (which is about when the claimant and the claimant's partner separate after the determination is varied) does not apply;
the Secretary must again vary the determination so that it has the effect that, for the cancellation days, the claimant is entitled to be paid:
(c)
if each of the taxpayers involved lodged an income tax return with the Commissioner of Taxation:
(i)
before the end of the income year after the cancellation income year; or
(ii)
within such further period as the taxpayer is allowed under Subdivision D of Division 1 of this Part;
the recalculated amount; or
(d)
in any other case - the lesser of:
(i)
the recalculated amount; and
(ii)
the amount that the claimant was entitled to be paid before the variation under subsection (2) was made.
History
S 28(3) amended by No 70 of 2013, s 3 and Sch 2B item 18, by substituting para (c), applicable in relation to a past period falling in the 2012-13 income year or a later income year. Para (c) formerly read:
(c)
if income tax returns for the cancellation income year for the taxpayers involved were lodged with the Commissioner of Taxation during the income year that began 2 years after the beginning of the cancellation income year - the recalculated amount; or
S 28(3) amended by No 61 of 2005, s 3 and Sch 3 items 5 to 7, by inserting "or (6)" after "subsection (2)" in para (a), inserting para (ba) and substituting "cancellation income year" for "cancellation year" after "returns for the" in para (c), effective 1 January 2006. No 61 of 2005, s 3 and Sch 3 contains the following application and transitional provisions:
9 Application and transitional provisions relating to items 5, 6 and 8
(1)
Application of items 5, 6 and 8
The amendments made by items 5, 6 and 8 apply in respect of a cancellation income year that is the 2001-2002 income year or a later income year.
(2)
Transitional provisions
If a claimant has received an act of grace payment under section 33 of the Financial Management and Accountability Act 1997 of the difference between:
(a)
the recalculated amount; and
(b)
the amount that the claimant was entitled to be paid before a variation under subsection 28(2) of the A New Tax System (Family Assistance) (Administration) Act 1999 was made for the cancellation income year;
then the claimant is not entitled to be paid that amount again under subsection 28(5) of that Act.
(3)
Sections 107 and 109E of the A New Tax System (Family Assistance) (Administration) Act 1999 do not limit the date of effect of a review decision that is made on or before 30 June 2006 that results in a decision under subsection 28(4) of that Act, in respect of the 2001-2002, 2002-2003 or 2003-2004 income year.
S 28(3) substituted by No 33 of 2004, s 3 and Sch 1 items 2 and 6, applicable in respect of cancellation days occurring in the income year beginning on 1 July 2001 or any later income year. S 28(3) formerly read:
Consequence where income tax returns are later lodged
28(3)
If:
(a)
after the Secretary varies the determination under subsection (2), an assessment is made under the Income Tax Assessment Act 1936 for the cancellation income year for everyone:
(i)
who was required to lodge an income tax return as mentioned in subparagraph (1)(b)(iii); and
(ii)
in respect of whom an assessment had not been made before the determination was varied; and
(b)
the Secretary is satisfied that the claimant was eligible for an amount of family tax benefit for the cancellation days;
the Secretary must again vary the determination so that it has the effect that, for the cancellation days, the claimant is entitled to be paid the lesser of:
(c)
that amount of family tax benefit; and
(d)
the amount that the claimant was entitled to be paid before the variation under subsection (2) was made.
Consequence where claimant and partner separate after determination varied
28(4)
After the Secretary varies the determination under subsection (2) or (6), the Secretary must again vary the determination if the following conditions are met:
(a)
the claimant and the partner mentioned in subparagraph (1)(b)(iii) (the
ex-partner
) ceased to be members of the same couple during the further period that the Secretary has allowed, under Subdivision
D of Division
1 of this Part, within which the ex-partner may lodge an income tax return;
(b)
at the time when the Secretary would vary the determination under this subsection, the claimant and the ex-partner are not members of the same couple;
(c)
if the claimant was required to lodge an income tax return for the cancellation income year:
(i)
the claimant has lodged an income tax return for the cancellation income year before the end of the first income year after the cancellation income year, or of the further period that the Secretary has allowed, under Subdivision D of Division 1 of this Part, within which the claimant may lodge an income tax return; and
(ii)
an assessment is or has been made under the Income Tax Assessment Act 1936 of the claimant's taxable income for the cancellation income year;
(d)
in any case - the ex-partner was required to lodge an income tax return for the cancellation income year but still had not done so by:
(i)
if paragraph (c) applies - the later of the time when the claimant and the ex-partner last ceased to be members of the same couple and the time when the assessment of the claimant's taxable income is made; or
(ii)
otherwise - the time when the claimant and the ex-partner last ceased to be members of the same couple;
(e)
the Secretary is satisfied that the claimant was eligible for an amount (the
recalculated amount
) of family tax benefit for the cancellation days.
History
S 28(4) amended by No 70 of 2013, s 3 and Sch 2B items 19 and 20, by substituting "during the further period that the Secretary has allowed, under Subdivision D of Division 1 of this Part, within which the ex-partner may lodge an income tax return" for all the words after "couple" in para (a) and substituting para (c), applicable in relation to a past period falling in the 2012-13 income year or a later income year.
The words after "couple" in para (a) formerly read:
during the income year (the
later income year
) that began 2 years after the beginning of the cancellation income year;
Para (c) formerly read:
(c)
if the claimant was required to lodge an income tax return for the cancellation income year - an assessment is or has been made under the Income Tax Assessment Act 1936 of the claimant's taxable income for the cancellation income year;
S 28(4) inserted by No 61 of 2005, s 3 and Sch 3 item 8, effective 1 January 2006. For application and transitional provisions, see note under s 28(3).
28(5)
The Secretary must vary the determination under subsection (4) so that it has the effect that, for the cancellation days, the claimant is entitled to be paid the recalculated amount.
History
S 28(5) amended by No 70 of 2013 (as amended by No 5 of 2015), s 3 and Sch 2B item 21, by substituting "paid the recalculated amount" for all the words after "entitled to be" (first occurring), applicable in relation to a past period falling in the 2012-13 income year or a later income year. The words after "entitled to be" formerly read:
paid:
(a)
if:
(i)
the claimant was required to lodge an income tax return for the cancellation income year and the claimant lodged the return with the Commissioner of Taxation before the end of the later income year; or
(ii)
the claimant was not required to lodge an income tax return for the cancellation income year;
the recalculated amount; or
(b)
in any other case - the lesser of:
(i)
the recalculated amount; and
(ii)
the amount that the claimant was entitled to be paid before the variation under subsection (2) or (6) was made.
S 28(5) inserted by No 61 of 2005, s 3 and Sch 3 item 8, effective 1 January 2006. For application and transitional provisions, see note under s 28(3).
Consequence where claimant and ex-partner reconcile after separation
28(6)
If:
(a)
after the Secretary varies the determination under subsection (4), the claimant and the ex-partner become members of the same couple again; and
(b)
theex-partner has still not lodged an income tax return for the cancellation income year by the time when the claimant and the ex-partner become members of the same couple;
the Secretary must vary the determination so that it has the effect that the claimant is not, and never was, entitled to family tax benefit for the cancellation days.
History
S 28(6) inserted by No 61 of 2005, s 3 and Sch 3 item 8, effective 1 January 2006. For application and transitional provisions, see note under s 28(3).
SECTION 28AA
Effect of section 28 on newborn upfront payment of family tax benefit
28AA(1)
If:
(a)
an individual is entitled to be paid an amount (the
upfront amount
) of family tax benefit under section
58AA of the Family Assistance Act because an amount of newborn supplement is added in relation to the individual under Division
1A of Part
5 of Schedule
1 to that Act for one or more days; and
(b)
a variation under subsection
28(2) or
(6) of this Act has the effect that the individual never was entitled to family tax benefit for those days;
then the individual is taken not to have been entitled to the upfront amount.
28AA(2)
If a variation under subsection
28(3) or
(4) of this Act has the effect that the individual is entitled to be paid family tax benefit for those days, then subsection (1) of this section ceases to apply to the individual.
28AA(3)
Subsection (2) does not prevent subsection (1) again applying to the individual.
History
S 28AA inserted by No 14 of 2014, s 3 and Sch 12 item 85, effective 1 March 2014.
SECTION 28A
VARIATION OF INSTALMENT ENTITLEMENT DETERMINATION WHERE ESTIMATE OF AN AMOUNT IS NOT REASONABLE
28A(1)
This section applies if:
(a)
a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b)
the claimant gives the Secretary an estimate of the amount of adjusted taxable income needed by the Secretary to determine the claimant's eligibility for, or rate of, family tax benefit; and
(c)
the Secretary does not consider the estimate to be reasonable.
History
S 28A(1) amended by No 30 of 2003, s 3 and Sch 2 item 18, by substituting ``determine the claimant's eligibility for, or rate of,'' for ``calculate the claimant's rate of'' in para (b), effective 15 April 2003.
Consequence of section applying
28A(2)
If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.
History
S 28A(2) amended by No 36 of 2006, s 3 and Sch 2 item 7, by substituting "may" for "must", applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
Consequence of later provision of reasonable estimate or Secretary finding out the actual amount
28A(3)
If:
(a)
under subsection (2), the Secretary varies the determination; and
(b)
either:
(i)
the claimant provides an estimate of the amount that the Secretary considers reasonable by the end of the income year following the one in which the variation took effect; or
(ii)
the Secretary finds out the actual amount needed to determine the claimant's eligibility for, or rate of, family tax benefit (whether from the claimant or someone else) by the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (2).
History
S 28A(3) amended by No 30 of 2003, s 3 and Sch 2 item 19, by substituting ``determine the claimant's eligibility for, or rate of,'' for ``calculate the claimant's rate of'' in para (b)(ii), effective 15 April 2003.
S 28A inserted by No 45 of 2000, s 3 Sch 2 item 36, effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 28B
Variation of instalment entitlement determination where claim made for another payment type
28B(1)
This section applies if:
(a)
a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment in respect of an individual; and
(b)
the individual is any of the following:
(i)
an FTB child of the claimant;
(ii)
a regular care child who is also a rent assistance child of the claimant;
(iii)
an individual in respect of whom an approved care organisation is the claimant; and
(c)
the individual makes a claim for one of the following:
(i)
a social security pension;
(ii)
a social security benefit;
(iii)
payments under a program included in the programs known as Labour Market Programs;
(iv)
if the individual is aged 16 or more - payments under a prescribed educational scheme, unless subsection (1A) applies to the individual.
History
S 28B(1) amended by No 73 of 2019, s 3 and Sch 1 item 6, by inserting ", unless subsection (1A) applies to the individual" in para (c)(iv), applicable in relation to a claim referred to in paragraph 28B(1)(c) of A New Tax System (Family Assistance) (Administration) Act 1999 that is made on or after 1 January 2020.
S 28B(1) amended by No 146 of 2006, s 3 and Sch 8 item 92, by substituting para (b), effective 1 July 2008. Para (b) formerly read:
(b)
the individual is either:
(i)
an FTB child of the claimant; or
(ii)
an individual in respect of whom an approved care organisation is the claimant; and
28B(1A)
This subsection applies to an individual if:
(a)
the claim is for payments under the ABSTUDY scheme; and
(b)
the individual is seeking the payments to be paid on the basis of the individual:
(i)
undertaking full-time study at a secondary school (within the meaning of the Student Assistance Act 1973); and
(ii)
being, in accordance with the ABSTUDY scheme, a student approved to live away from home; and
(iii)
boarding away from home for the purposes of attending the school.
Note:
For
undertaking full-time study
, see subsection 3(1) of the Family Assistance Act.
History
S 28B(1A) inserted by No 73 of 2019, s 3 and Sch 1 item 7, applicable in relation to a claim referred to in paragraph 28B(1)(c) of A New Tax System (Family Assistance) (Administration) Act 1999 that is made on or after 1 January 2020.
Consequence of section applying if the individual is the claimant's only FTB or regular care child or the claimant is an approved care organisation
28B(2)
If:
(a)
this section applies because the individual is an individual in respect of whom the claimant is an approved care organisation; or
(b)
this section applies because the individual is the only individual who is either an FTB child, or a regular care child who is a rent assistance child, of the claimant;
the Secretary must vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day on which the determination was or will be in force, after the end of the last instalment period before the variation takes place or from a later day determined by the Secretary.
History
S 28B(2) amended by No 146 of 2006, s 3 and Sch 8 item 93, by substituting "the only individual who is either an FTB child, or a regular care child who is a rent assistance child," for "the only FTB child" in para (b) and altering the heading by inserting "or regular care" after "FTB", effective 1 July 2008.
Consequence of section applying if the individual is not the claimant's only FTB or regular care child
28B(3)
If:
(a)
this section applies because the individual is an FTB child, or a regular care child who is also a rent assistance child, of the claimant; and
(b)
the individual is not the claimant's only FTB child, or regular care child who is also a rent assistance child;
the Secretary must vary the determination so that it has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the child who has made a claim for a payment listed in paragraph (1)(c). The determination takes effect from the day after the end of the claimant's last instalment period before the variation takes place or from a later day determined by the Secretary.
History
S 28B(3) amended by No 146 of 2006, s 3 and Sch 8 items 94 and 95, by substituting "an FTB child, or a regular care child who is also a rent assistance child," for "the FBT child" in para (a), inserting ", or regular care child who is also a rent assistance child" after "FTB child" in para (b) and altering the heading by inserting "or regular care" after "FTB", effective 1 July 2008.
Consequence of later rejection etc. of individual's claim
28B(4)
If:
(a)
under subsection (2) or (3), the Secretary varies the determination; and
(b)
the individual's claim for the payment is rejected, withdrawn or taken not to have been made;
the Secretary must vary the determination to undo the effect mentioned in subsection (2) or (3), as the case may be.
History
S 28B inserted by No 45 of 2000, s 3 Sch 2 item 36, effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 29
Variation of instalment entitlement determination where failure to provide information
29(1)
This section applies if:
(a)
a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b)
the Secretary, in order to make a decision about the eligibility, or daily rate of eligibility, of the claimant for family tax benefit on either or both of the following:
(i)
the particular day or any later day;
(ii)
any day or days in the past when the determination was in force;
requires the claimant or the claimant's partner under Division 1 of Part 6 to give information or produce documents; and
(c)
the claimant or the claimant's partner refuses or fails to comply with the requirements.
Consequences of section applying
29(2)
If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.
29(2A)
Without limiting subsection (2), if the information or documents required relate to:
(a)
the claimant's eligibility for rent assistance; or
(b)
the amount of rent assistance to be added in calculating the claimant's rate of family tax benefit;
the Secretary may vary the determination so as to establish a different rate of family tax benefit that does not have the amount of rent assistance added for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place or from a later day determined by the Secretary.
History
S 29(2A) inserted by No 61 of 2005, s 3 and Sch 4 item 31, effective 1 July 2005.
29(2B)
Without limiting subsection (2), if the Secretary considers that the information or document is relevant to whether an individual is a senior secondary school child, the Secretary may vary the determination so as to disregard the individual for the purposes of working out whether the claimant is entitled to be paid family tax benefit, and it so the rate at which it is to be paid:
(a)
for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place; or
(b)
for any later day on which the determination was or will be in force specified by the Secretary in the variation.
History
S 29(2B) amended by No 14 of 2014, s 3 and Sch 3 item 31, by substituting "is a senior secondary school child" for "satisfies or is exempt from the FTB activity test", applicable on and after that commencement in relation to a day occurring before 1 May 2014.
S 29(2B) inserted by No 129of 2009, s 3 and Sch 1 item 11, effective 1 January 2010. No 129 of 2009, s 3 and Sch 1 items 13 and 14 (as amended by No 45 of 2010, s 3 and Sch 3 items 1 to 3, effective 1 January 2010) contain the following application and transitional provisions:
13 Application
(1)
If a claim for the payment of family tax benefit by instalment is made on or after 1 January 2010, the amendments made by this Schedule apply for the purposes of working out the claimant's entitlement to the payment of family tax benefit by instalment.
(2)
If a claim for the payment of family tax benefit by instalment is made before 1 January 2010, the amendments made by this Schedule apply for the purposes of working out the claimant's entitlement to the payment of family tax benefit by instalment for a day that falls on or after 1 July 2010.
(3)
The amendments made by this Schedule apply to the payment of family tax benefit for a past period to the extent that the period falls on or after 1 January 2010.
14 Obtaining information during the transition period
(1)
If the Secretary considers that information or a document that is in a person's custody or under a person's control may be relevant to whether an individual will satisfy or be exempt from the FTB activity test on 1 July 2010, the Secretary may require the person to give the information or produce the document during the transition period to a specified agency.
(2)
The A New Tax System (Family Assistance) Act 1999 and the A New Tax System (Family Assistance) (Administration) Act 1999 apply as if this item were a requirement under Division 1 of Part 6 of the A New Tax System (Family Assistance) (Administration) Act 1999.
(3)
The
transition period
is the period beginning at the start of 1 January 2010 and ending at the end of 30 June 2010.
Consequences of later provision of information or documents
29(3)
If:
(a)
under subsection (2), (2A) or (2B), the Secretary varies the determination; and
(b)
the claimant gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (2), (2A) or (2B).
History
S 29(3) amended by No 129 of 2009, s 3 and Sch 1 item 12, by substituting "subsection (2), (2A) or (2B)" for "subsection (2) or (2A)" (wherever occurring), effective 1 January 2010. For application and transitional provisions, see note under s 29(2B).
S 29(3) amended by No 61 of 2005, s 3 and Sch 4 item 32, by inserting "or (2A)" after "subsection (2)" (wherever occurring), effective 1 July 2005.
SECTION 30
Variation of instalment entitlement determination where failure to notify change of address
30(1)
This section applies if:
(a)
a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b)
the Secretary has reason to believe that the claimant's address has changed since it was last known to the Secretary but the Secretary does not know the claimant's new address; and
(c)
the Secretary, after taking reasonable steps, is not able to find out whether the claimant's address has changed or, if it has, what the claimant's new address is.
Consequence of section applying
30(2)
If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.
Consequence of Secretary later becoming aware of address etc
30(3)
If:
(a)
under subsection (2), the Secretary varies the determination; and
(b)
before the end of the income year following the one in which the variation took effect, the Secretary finds out:
(i)
that the claimant's address has not changed; or
(ii)
what the claimant's new address is;
the Secretary must vary the determination to undo the effect mentioned in subsection (2).
SECTION 30A
Variation of instalment entitlement determination where failure to notify claimant's departure from Australia
30A(1)
This section applies if:
(a)
a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b)
the claimant leaves Australia without having notified the Secretary that the claimant proposed to leave or is leaving; and
(c)
less than 6 weeks have passed since the claimant left Australia.
History
S 30A(1) amended by No 17 of 2016, s 3 and Sch 1 item 27, by substituting "6 weeks" for "56 weeks" in para (c), effective 1 July 2016. For application and saving provision, see note under s 31(1C).
S 30A(1) amended by No 14 of 2014, s 3 and Sch 10 item 6, by substituting "56 weeks" for "3 years" in para (c), applicable in relation to an individual's eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
30A(2)
The Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place.
30A(3)
If the Secretary varies the determination under subsection (2), and later obtains information relating to the question whether the claimant is entitled to be paid family tax benefit for a day described in that subsection, the Secretary must vary the determination to undo the effect mentioned in that subsection.
History
S 30A inserted by No 122 of 2003, s 3 and Sch 4 item 3, applicable in relation to departures from Australia before, on or after 1 July 2004 by persons who are absent from Australia on or after that commencement as a result of those departures.
SECTION 30B
Variation of instalment entitlement determination where failure to notify FTB or regular care child's departure from Australia
30B(1)
This section applies if:
(a)
a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and
(b)
an FTB child, or a regular care child who is also a rent assistance child, of the claimant leaves Australia without the claimant having notified the Secretary that the child will leave or is leaving; and
(c)
less than 6 weeks have passed since the child left Australia.
History
S 30B(1) amended by No 17 of 2016, s 3 and Sch 1 item 28, by substituting "6 weeks" for "56 weeks" in para (c), effective 1 July 2016. For application and saving provision, see note under s 31(1C).
S 30B(1) amended by No 14 of 2014, s 3 and Sch 10 item 7, by substituting "56 weeks" for "3 years" in para (c), applicable in relation to an individual's eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
S 30B(1) amended by No 146 of 2006, s 3 and Sch 8 items 96 and 97, by inserting ", or a regular care child who is also a rent assistance child," after "an FTB child" in para (b), substituting "the child" for "the FTB child" in paras (b) and (c) and altering the s 30B heading by inserting "or regular care" after "FTB" , effective 1 July 2008.
30B(2)
The Secretary may vary the determination so that, for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place, the determination:
(a)
has the effect that the claimant is not entitled to be paid family tax benefit, if the conditions in paragraphs (1)(b) and (c) are met in relation to:
(i)
each FTB child of the claimant; and
(ii)
each regular care child who is also a rent assistance child of the claimant; or
(b)
has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the FTB child or regular care child, if the conditions in paragraphs (1)(b) and (c) are not met in relation to:
(i)
each FTB child of the claimant; and
(ii)
each regular care child who is also a rent assistance child of the claimant.
History
S 30B(2) amended by No 146 of 2006, s 3 and Sch 8 item 98, by substituting paras (a) and (b), effective 1 July 2008. Paras (a) and (b) formerly read:
(a)
has the effect that the claimant is not entitled to be paid family tax benefit, if the conditions in paragraphs (1)(b) and (c) are met in relation to each FTB child of the claimant; or
(b)
has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the FTB child, if the conditions in paragraphs (1)(b) and (c) are not met in relation to each FTB child of the claimant.
30B(3)
If the Secretary:
(a)
varies the determination under subsection (2); and
(b)
later obtains information relating to the question whether the claimant is entitled to be paid family tax benefit for the FTB child or regular care child for a day described in that subsection or the question what is the claimant's daily rate of family tax benefit for the day;
the Secretary must vary the determination to undo the effect mentioned in that subsection relating to the day.
History
S 30B(3) amended by No 146 of 2006, s 3 and Sch 8 item 99, by inserting "or regular care child" after "FTB child" in para (b), effective 1 July 2008.
S 30B inserted by No 122 of 2003, s 3 and Sch 4 item 3, applicable in relation to departures from Australia before, on or after 1 July 2004 by persons who are absent from Australia on or after that commencement as a result of those departures.
SECTION 31
Variation of instalment entitlement determination to reflect changes in eligibility
31(1)
If:
(a)
a determination is made under section 16 that a claimant is entitled to be paid family tax benefit by instalment; and
(b)
after the determination is made an event occurs; and
(c)
when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination immediately after the occurrence, he or she would conclude:
(i)
that the claimant was no longer eligible for family tax benefit; or
(ii)
that the claimant was still so eligible but that the rate of family tax benefit should be a different rate to the rate previously determined;
the Secretary must, subject to subsection (2):
(d)
if subparagraph (c)(i) applies - vary the determination so that the claimant is not entitled to be paid family tax benefit with effect from the date of occurrence; and
(e)
if subparagraph (c)(ii) applies - vary the determination so as to establish the different rate with effect from the date of occurrence.
History
S 31(1) substituted by No 45 of 2000, s 3 Sch 2 item 37, effective 1 July 2000. For transitional provisions see note under s 7A. S 31(1) formerly read:
31(1)
If:
(a)
a determination is made under section 16; and
(b)
after the determination is made, a change in the claimant's circumstances occurs; and
(c)
the claimant is entitled to be paid family tax benefit under the determination at some time after the change; and
(d)
when the Secretary becomes aware of the change, the Secretary considers that, if he or she were making the determination immediately after the change, he or she would make it with different effect than the actual determination would have from that time;
the Secretary must, subject to subsection (2), vary the determination so that it had, and will have, that different effect at all times after the change.
31(1A)
For the purpose of subsection (1), the occurrence of an event includes the expiration of aperiod of time if the expiration of that period is relevant to the operation of this Act.
History
S 31(1A) inserted by No 45 of 2000, s 3 Sch 2 item 37, effective 1 July 2000. For transitional provisions see note under s 7A.
31(1B)
The reference in subsection (1) to the occurrence does not include the occurrence of any event:
(a)
that causes the claimant to provide a revised estimate of the claimant's adjusted taxable income to the Secretary; or
(b)
that causes the Secretary to revise an estimate of the claimant's maintenance income;
unless:
(c)
the event also affects the claimant's eligibility for family tax benefit, or the rate of family tax benefit payable to the claimant, for a reason other than the amount of the claimant's adjusted taxable income or maintenance income; or
(d)
the event is the claimant's becoming, or ceasing to be, a member of a couple.
History
S 31(1B) inserted by No 45 of 2000, s 3 Sch 2 item 37, effective 1 July 2000. For transitional provisions see note under s 7A.
31(1C)
If:
(a)
the Secretary under paragraph (1)(d) varies a determination in relation to an individual because of subsection
24(1) of the Family Assistance Act; and
(b)
the child concerned comes to Australia within the period of 13 weeks beginning on the day after the end of:
(i)
the 6-week period referred to in subsection 24(1) of the Family Assistance Act; or
(ii)
if that 6-week period has been extended under subsection 24(7) or (9) of the Family Assistance Act - that period as so extended; and
(c)
the Secretary is satisfied that the individual is eligible for family tax benefit on the day the child comes to Australia;
then the Secretary must vary the determination so that the individual is entitled to be paid family tax benefit with effect from the date of the child coming to Australia.
Note:
The individual does not have to make another claim for family tax benefit.
History
S 31(1C) inserted by No 17 of 2016, s 3 and Sch 1 item 29, effective 1 July 2016. No 17 of 2016, s 3 and Sch 1 item 31 contains the following application and saving provision:
31 Application and saving provisions
(1)
Subject to this item, the amendments made by this Schedule apply in relation to absences from Australia starting on or after the commencement of this item.
Absence of FTB child or regular care child
(2)
If:
(a)
in relation to a child, the 56-week period mentioned in subsection 24(1) of the A New Tax System (Family Assistance) Act 1999 (as in force immediately before the commencement of this item) began before that commencement; and
(b)
the child leaves Australia on or after that commencement; and
(c)
if section 24 of that Act, as in force immediately before that commencement, were still in force at the time of that leaving - subsection 24(2) or (3) of that Act would have applied in relation to the child;
then the amendments made by this Schedule do not apply in relation to the child's absence from Australia referred to in paragraph (b).
Absence of individual
(3)
If:
(a)
in relation to an individual, the 56-week period mentioned in subsection 24(4) of the A New Tax System (Family Assistance) Act 1999 (as in force immediately before the commencement of this item) began before that commencement; and
(b)
the individual leaves Australia on or after that commencement; and
(c)
if section 24 of that Act, as in force immediately before that commencement, were still in force at the time of that leaving - subsection 24(5) or (6) of that Act would have applied in relation to the individual;
then the amendments made by this Schedule do not apply in relation to the individual's absence from Australia referred to in paragraph (b).
31(1D)
If:
(a)
the Secretary under paragraph (1)(d) varies a determination in relation to an individual because of subsection
24(4) of the Family Assistance Act; and
(b)
the individual returns to Australia within the period of 13 weeks beginning on the day after the end of:
(i)
the 6-week period referred to in subsection 24(4) of the Family Assistance Act; or
(ii)
if that 6-week period has been extended under subsection 24(7), (9) or (10) of the Family Assistance Act - that period as so extended; and
(c)
the Secretary is satisfied that the individual is eligible for family tax benefit on the day the individual returns to Australia;
then the Secretary must vary the determination so that the individual is entitled to be paid family tax benefit with effect from the date of the individual's return to Australia.
Note:
The individual does not have to make another claim for family tax benefit.
History
S 31(1D) inserted by No 17 of 2016, s 3 and Sch 1 item 29, effective 1 July 2016. For application and saving provision, see note under s 31(1C).
31(1E)
Subsections (1C) and (1D) do not limit any later application of subsection (1) in relation to the determination.
Example:
The Secretary under subsection (1D) varies the determination so that the individual is entitled to be paid family tax benefit.
The individual remains in Australia for 8 weeks, but then leaves Australia again for more than 6 weeks.
Because of subsection 24(4) of the Family Assistance Act, the Secretary may, under paragraph (1)(d) of this section, vary the determination again so that the individual is not entitled to be paid family tax benefit.
History
S 31(1E) inserted by No 17 of 2016, s 3 and Sch 1 item 29, effective 1 July 2016. For application and saving provision, see note under s 31(1C).
Beneficial variations only to have limited effect
31(2)
If:
(a)
the Secretary does not become aware of the occurrence of the event until after the end of the income year (the
second income year
) following the one in which the event occurred; and
(b)
the claimant did not notify the Secretary of the occurrence of the event before the end of the second income year; and
(c)
apart from this subsection, the Secretary would be required by subsection (1) to vary the determination so as to increase the claimant's entitlement to family tax benefit under the determination;
the Secretary must vary the determination so that it has that effect only from the beginning of the income year that precedes the one in which the Secretary becomes aware of the event.
History
S 31(2) amended by No 45 of 2000, s 3 Sch 2 items 38 to 41, by substituting "occurrence of the event" for "change in the claimant's circumstances" and "event" for "change" (second occurring) in para (a); substituting "occurrence of the event" for "change" in para (b); and substituting "event" for "change" (last occurring), effective 1 July 2000. For transitional provisions see note under s 7A.
Sections 27, 27A, 28, 28A, 28B, 30, 30A and 30B and subsection 29(2) variations prevail
31(3)
If:
(a)
when the variation under this section takes place, a variation of the determination is in force under section
27, 27A,
28, 28A, 28B,
30, 30A or 30B or subsection 29(2); and
(b)
the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;
the variation under that section or subsection prevails over the variation under this section.
History
S 31(3) substituted by No 61 of 2005, s 3 and Sch 4 item 33, effective 1 July 2005. S 31(3) formerly read:
Sections 27, 27A, 28, 28A, 28B, 29, 30, 30A and 30B variations prevail
31(3)
If:
(a)
when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 29, 30, 30A or 30B; and
(b)
the variation under that section has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;
the variation under that section prevails over the variation under this section.
S 31(3) amended by No 122 of 2003, s 3 and Sch 4 item 4, by substituting ", 30, 30A or 30B" for "or 30" in para (a), applicable in relation to departures from Australia before, on or after 1 July 2004 by persons who are absent from Australia on or after that commencement as a result of those departures.
S 31(3) amended by No 45 of 2000, s 3 Sch 2 item 42, by substituting "27A, 28, 28A, 28B," for "28," in para (a), effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 31A
VARIATION OF INSTALMENT ENTITLEMENT DETERMINATION TO REFLECT REVISED ADJUSTED TAXABLE INCOME ESTIMATES
31A(1)
If:
(a)
a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and
(b)
the determination includes a determination of the claimant's rate of family tax benefit worked out on the basis of a reasonable estimate of the claimant's adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant; and
(c)
the claimant provides the Secretary with a revised estimate of the claimant's adjusted taxable income for the current income year or the next income year that is not attributable to an event mentioned in paragraph 31(1B)(c) or (d); and
(d)
the Secretary considers the revised estimate to be reasonable; and
(e)
if the claimant's rate of family tax benefit were calculated using the revised estimate - a new rate of family tax benefit would be required;
the Secretary must vary the determination so that the claimant's rate of family tax benefit is determined on the basis of that revised estimate.
Note:
Section 20C affects the meaning of paragraph (1)(b) for couples.
History
S 31A(1) amended by No 36 of 2006, s 3 and Sch 2 items 8 and 9, by substituting paras (b) and (c) and inserting the note at the end, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
Paras (b) and (c) formerly read:
(b)
that determination includes a determination of the claimant's rate of family tax benefit worked out on the basis of an estimate of the claimant's adjusted taxable income in a particular income year; and
(c)
the claimant, at any time before or during that income year, provides the Secretary with a revised estimate of that amount that is attributable to the occurrence of an event other than an event to which paragraph 31(1B)(c) or (d) applies; and
31A(2)
A variation of a determination under subsection (1) has effect:
(a)
if it results in an increase in the claimant's rate of family tax benefit:
(i)
unless subparagraph (ii) applies - from the day on which the revised estimate was provided to the Secretary; or
(ii)
if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i) - from that first day; and
(b)
if it results in a decrease (including a decrease to nil) in the claimant's rate of family tax benefit:
(i)
unless subparagraph (ii) or (iii) applies - from the day on which the revised estimate was provided to the Secretary; or
(ii)
if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i) and subparagraph (iii) does not apply - from that first day; or
(iii)
if the day after the end of the last instalment period before the variation takes place occurs after the days identified in subparagraphs (i) and (ii) - from the day first-mentioned in this subparagraph.
31A(3)
If:
(a)
when the variation under this section takes place, a variation of the determination is in force under section
27, 27A,
28, 28A, 28B,
30, 30A or 30B or subsection 29(2); and
(b)
the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;
the variation under that section or subsection prevails over the variation under this section.
History
S 31A(3) substituted by No 61 of 2005, s 3 and Sch 4 item 34, effective 1 July 2005. S 31A(3) formerly read:
31A(3)
If:
(a)
when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 29, 30, 30A or 30B; and
(b)
the variation under that section has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;
the variation under that section prevails over the variation under this section.
S 31A(3) amended by No 122 of 2003, s 3 and Sch 4 item 4, by substituting ``, 30, 30A or 30B'' for ``or 30'' in para (a), applicable in relation to departures from Australia before, on or after 1 July 2004 by persons who are absent from Australia on or after that commencement as a result of those departures.
S 31A inserted by No 45 of 2000, s 3 Sch 2 item 43, effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 31B
Variation of instalment entitlement determination to reflect revised maintenance income estimates
31B(1)
If:
(a)
a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and
(b)
that determination includes a determination of the claimant's rate of family tax benefit worked out on the basis of an estimate of the claimant's maintenance income in a particular income year; and
(c)
the Secretary, at any time before or during that income year, makes a revised estimate of that amount that is attributable to the occurrence of an event other than an event to which paragraph 31(1B)(c) or (d) applies; and
(d)
if the claimant's rate of family tax benefit were calculated using the revised estimate - a new rate of family tax benefit would be required;
the Secretary must vary the determination so that the claimant's rate of family tax benefit is determined on the basis of that revised estimate.
31B(2)
A variation of a determination under subsection (1) has effect from a day determined by the Secretary, which must not be earlier than either of the following:
(a)
the day after the end of the last instalment period before the variation takes place;
(b)
the first day of the income year to which the revised estimate relates.
31B(3)
If:
(a)
when the variation under this section takes place, a variation of the determination is in force under section
27, 27A,
28, 28A, 28B,
30, 30A or 30B or subsection 29(2); and
(b)
the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;
the variation under that section or subsection prevails over the variation under this section.
History
S 31B(3) substituted by No 61 of 2005, s 3 and Sch 4 item 35, effective 1 July 2005. S 31B(3) formerly read:
31B(3)
If:
(a)
when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 29, 30, 30A or 30B; and
(b)
the variation under that section has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;
the variation under that section prevails over the variation under this section.
S 31B(3) amended by No 122 of 2003, s 3 and Sch 4 item 4, by substituting ``, 30, 30A or 30B'' for ``or 30'' in para (a), applicable in relation to departures from Australia before, on or after 1 July 2004 by persons who are absent from Australia on or after that commencement as a result of those departures.
S 31B inserted by No 45 of 2000, s 3 Sch 2 item 43, effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 31C
VARIATION OF INSTALMENT ENTITLEMENT DETERMINATION TO REFLECT INDEXATION OF ESTIMATE OR ADJUSTED TAXABLE INCOME
31C(1)
If:
(a)
a determination is in force under which a claimant is entitled to be paid family tax benefit by instalment; and
(b)
the Secretary gives the claimant a notice under subsection
20A(2); and
(c)
the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant's adjusted taxable income that the Secretary considers to be reasonable; and
(d)
if the claimant's rate of family tax benefit were calculated using the indexed estimate stated in the notice - a new rate of family tax benefit would be required;
the Secretary may vary the determination so that the claimant's rate of family tax benefit is determined on the basis of the indexed estimate stated in the notice.
Note:
Section 20C affects the meaning of this provisionfor members of couples.
31C(2)
The variation has effect:
(a)
from the start day specified in the notice for the indexed estimate; or
(b)
if the variation is made after that start day - from the later of the start day and the first day of the instalment period in which the variation is made.
History
S 31C inserted by No 36 of 2006, s 3 and Sch 2 item 10, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
SECTION 31D
VARIATION OF INSTALMENT ENTITLEMENT DETERMINATION TO REFLECT INDEXATION OF ADJUSTED TAXABLE INCOME
31D(1)
If:
(a)
a determination is in force under which a claimant is entitled to be paid family tax benefit by instalment; and
(b)
the Secretary gives the claimant a notice under subsection
20B(2); and
(c)
the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant's adjusted taxable income that the Secretary considers to be reasonable; and
(d)
if the claimant's rate of family tax benefit were calculated using the indexed actual income stated in the notice - a new rate of family tax benefit would be required;
the Secretary may vary the determination so that the claimant's rate of family tax benefit is determined on the basis of the indexed actual income stated in the notice.
Note:
Section 20C affects the meaning of this provision for members of couples.
31D(2)
The variation has effect:
(a)
from the start day specified in the notice for the indexed actual income; or
(b)
if the variation is made after that start day - from the later of the start day and the first day of the instalment period in which the variation is made.
History
S 31D inserted by No 36 of 2006, s 3 and Sch 2 item 10, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
SECTION 31E
Continuous adjustment of daily rate of family tax benefit
31E(1)
This section applies if:
(a)
a determination is in force in an income year under which a claimant is entitledto be paid family tax benefit by instalment; and
(b)
one of the following applies:
(i)
a variation of the determination under subsection 31A(1) has effect on a day in the income year that is after 1 July;
(ii)
a variation of the determination under subsection 31B(1) has effect on a day in the income year that is after 1 July;
(iii)
a variation of the determination under subsection 31C(1) has effect on a day in the income year that is after 1 July;
(iv)
a variation of the determination under subsection 31D(1) has effect on a day in the income year that is after 1 July;
(v)
on a day in the income year, the claimant provides the Secretary with a revised estimate of the claimant's adjusted taxable income for the income year that does not result in a variation of the determination under subsection 31A(1);
(vi)
on a day in the income year that is after 1 July, the Secretary makes a revised estimate of the claimant's maintenance income that does not result in a variation of the determination under subsection 31B(1);
(vii)
the determination ceases to be in force in the income year and another determination comes into force in that income year under which the claimant is entitled to be paid family tax benefit by instalment or family tax benefit for a past period that falls wholly within that income year.
History
S 31E(1) amended by No 53 of 2011, s 3 and Sch 5 item 20, by inserting para (b)(vii) at the end, effective 1 July 2011.
31E(2)
The Secretary must apply the following method statement to work out if there is a daily overpayment rate:
Method statement
Step 1.
Work out the total amount of family tax benefit the claimant is or was entitled to be paid during the period beginning at the start of the income year and ending at the end of the day before the applicable day.
Step 2.
Work out the total amount of family tax benefit the claimant would have been entitled to be paid during that period if the claimant's rate of family tax benefit were calculated using:
(a) if subparagraph (1)(b)(i) applies - the revised estimate concerned; or
(b) if subparagraph (1)(b)(ii) applies - the revised estimate concerned; or
(c) if subparagraph (1)(b)(iii) applies - the indexed estimate concerned; or
(d) if subparagraph (1)(b)(iv) applies - the indexed actual income concerned; or
(e) if subparagraph (1)(b)(v) applies - the revised estimate concerned; or
(f) if subparagraph (1)(b)(vi) applies - the revised estimate concerned; or
(g) if subparagraph (1)(b)(vii) applies - the estimate of the claimant's adjusted taxable income for the income year, and the estimate of the claimant's maintenance income in that income year, that were used in determining the claimant's rate of family tax benefit under the other determination referred to in that subparagraph.
Step 3.
Take the amount worked out at step 2 away from the amount worked out at step 1.
Step 4.
If the amount worked out at step 3 is greater than zero, work out the number of days during the period beginning on the applicable day and ending at the end of the last day in the income year.
Step 5.
Work out the
daily overpayment rate
by dividing the amount worked out at step 3 by the number of days worked out at step 4, and rounding the result of the division to the nearest cent (rounding 0.5 cents upwards).
History
S 31E(2) amended by No 53 of 2011, s 3 and Sch 5 items 21 and 22, by inserting para (g) at the end of step 2 of the method statement and inserting ", and rounding the result of the division to the nearest cent (rounding 0.5 cents upwards)" at the end of step 5 of the method statement, effective 1 July 2011.
31E(3)
If there is a daily overpayment rate, the Secretary must vary the applicable determination so that the claimant's daily rate of family tax benefit for the period beginning on the applicable day and ending at the end of the last day in the income year is reduced (but not below nil) by that daily overpayment rate.
History
S 31E(3) amended by No 53 of 2011, s 3 and Sch 5 item 23, by inserting "applicable" after "vary the", effective 1 July 2011.
31E(3A)
For the purposes of subsection (3), the
applicable determination
is:
(a)
if subparagraph (1)(b)(i), (ii), (iii), (iv), (v) or (vi) applies - the determination referred to in paragraph (1)(a); or
(b)
if subparagraph (1)(b)(vii) applies - the other determination referred to in that subparagraph.
History
S 31E(3A) inserted by No 53 of 2011, s 3 and Sch 5 item 24, effective 1 July 2011.
31E(4)
This section may have more than one application in relation to the claimant during the income year.
31E(5)
In this section:
"applicable day"
means:
(a)
if subparagraph (1)(b)(i), (ii), (iii) or (iv) applies - the day on which the variation concerned has effect; and
(b)
if subparagraph (1)(b)(v) or (vi) applies - the first day of the instalment period in which the Secretary applies the method statement because of that subparagraph applying; and
(c)
if subparagraph (1)(b)(vii) applies - the first day in the income year for which the claimant's entitlement to be paid family tax benefit arose under the other determination referred to in that subparagraph.
History
Definition of "applicable day" amended by No 53 of 2011, s 3 andSch 5 item 25, by inserting para (c), effective 1 July 2011.
S 31E inserted by No 49 of 2009, s 3 and Sch 1 item 1, effective 1 July 2009. No 49 of 2009, s 3 and Sch 1 item 2 contains the following application provision:
Application
(1)
Subparagraphs 31E(1)(b)(i) to (iv) of the A New Tax System (Family Assistance) (Administration) Act 1999, as inserted, apply in relation to variations made under subsection 31A(1), 31B(1), 31C(1) or 31D(1) of that Act on or after 1 July 2009 (regardless of whether the determination referred to in paragraph 31E(1)(a) was made before, on or after 1 July 2009).
(2)
Subparagraphs 31E(1)(b)(v) and (vi) of the A New Tax System (Family Assistance) (Administration) Act 1999, as inserted, apply in relation to revised estimates provided or made on or after 1 July 2009 (regardless of whether the determination referred to in paragraph 31E(1)(a) of that Act was made before, on or after 1 July 2009).
SECTION 32
Notice of variation of determination
32(1)
The Secretary must give notice of any variation of a determination under this Subdivision to the claimant, stating the effect of the variation and that the claimant may apply for review of the decision involved in the manner set out in Part
5.
32(2)
The variation is not ineffective by reason only that the requirements of subsection (1) are not complied with.
History
S 32(2) amended by No 45 of 2000, s 3 Sch 2 item 44, by substituting ``by reason only that'' for ``to any extent if'', effective 1 July 2000. For transitional provisions see note under s 7A.
Subdivision CA - Non-payment of family tax benefit for non-lodgment of tax returns
History
Subdiv CA inserted by No 49 of 2009, s 3 and Sch 2 item 3, effective 1 July 2009. No 49 of 2009, s 3 and Sch 2 item 7 contains the following application provision:
Application - amendment commencing on 1 July 2009
(1)
The amendment made by item 3 applies in relation to a variation made under subsection 28(2) of the A New Tax System (Family Assistance) (Administration) Act 1999 before, on or after 1 July 2009 (regardless of whether the determination being varied was made before, on or after 1 July 2009).
(2)
However, subitem (1) does not apply in relation to a variation made before 1 July 2009 if each person mentioned in subparagraph 28(1)(b)(iii) of the A New Tax System (Family Assistance) (Administration) Act 1999 and required to lodge an income tax return for the cancellation income year concerned had lodged the return before 1 July 2009.
(3)
In relation to a variation made before 1 July 2009 to which subitem (1) applies, the period referred to in paragraph (a) of the definition of
grace period
in subsection 32AB(8) or 32AC(10) of the A New Tax System (Family Assistance) (Administration) Act 1999 is taken to begin on 1 July 2009 (instead of the day the variation is made).
SECTION 32AA
Non-payment of family tax benefit for non-lodgment of tax returns
32AA(1)
If the Secretary varies a determination under subsection
28(2) in relation to a claimant, the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to:
(a)
the claimant during a prohibited period for the claimant (see section
32AB); and
(b)
the claimant's partner (if any) (the
relevant partner
) mentioned in subparagraph
28(1)(b)(iii) during a prohibited period for that partner (see section
32AC).
History
S 32AA(1) amended by No 49 of 2012, s 3 and Sch 3 item 5, by substituting "an estimated income basis" for "the basis referred to in subsection 20(1), (2A) or (3)", effective 1 July 2012.
S 32AA(1) renumbered from s 32AA by No 49 of 2009, s 3 and Sch 2 item 4, by inserting "(1)" before "If", effective 1 July 2010.
S 32AA inserted by No 49 of 2009, s 3 and Sch 2 item 3, effective 1 July 2009. For application provision, see note under Subdiv CA heading.
32AA(2)
This section is subject to section
32AE.
History
S 32AA(2) inserted by No 49 of 2009, s 3 and Sch 2 item 5, effective 1 July 2010.
SECTION 32AB
Prohibited periods for claimant
First kind of prohibited period
32AB(1)
There is a prohibited period for the claimant if:
(a)
the claimant was required to lodge an income tax return for the cancellation income year concerned but the claimant has not done so by the end of the grace period; or
(b)
the claimant and the relevant partner are members of the same couple at the end of the grace period, and that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period.
Note:
For
relevant partner
see section 32AA. For
grace period
see subsection (8).
32AB(1A)
However, there is not a prohibited period for the claimant under subsection (1) because of a variation mentioned in section
32AA if:
(a)
no debt arose under section
71 as a result of that variation; or
(b)
a debt arose under section 71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.
History
S 32AB(1A) inserted by No 65 of 2010, s 3 and Sch 3 item 1, effective 1 July 2010 and applicable in relation to variations made before, on or after 1 July 2010.
32AB(2)
The prohibited period referred to in subsection (1):
(a)
begins on the day after the end of the grace period; and
(b)
ends when subsection (3), (4), (4A) or (7) applies (whichever occurs first).
History
S 32AB(2) amended by No 65 of 2010, s 3 and Sch 3 item 2, by inserting ", (4A)" after "(4)" in para (b), effective 1 July 2010 and applicable in relation to variations made before, on or after 1 July 2010.
32AB(3)
This subsection applies if:
(a)
if the claimant was required to lodge an income tax return for the cancellation income year concerned - the claimant lodges or has lodged the return; and
(b)
if the relevant partner was required to lodge an income tax return for the cancellation income year concerned - that partner lodges or has lodged the return.
32AB(4)
This subsection applies if:
(a)
the claimant and the relevant partner cease to be members of the same couple at any time after the end of the grace period; and
(b)
if the claimant was required to lodge an income tax return for the cancellation income year concerned - the claimant lodges or has lodged the return.
32AB(4A)
This subsection applies if:
(a)
a debt arose under section
71 as a result of the variation mentioned in section
32AA; and
(b)
an amount of that debt was outstanding at the end of the grace period; and
(c)
at a time after the end of the grace period, no amount of that debt is outstanding.
History
S 32AB(4A) inserted by No 65 of 2010, s 3 and Sch 3 item 3, effective 1 July 2010 and applicable in relation to variations made before, on or after 1 July 2010.
Second kind of prohibited period
32AB(5)
There is a prohibited period for the claimant if:
(a)
the claimant and the relevant partner cease to be members of the same couple on or after the day the variation mentioned in section
32AA is made; and
(b)
the claimant and that partner become members of the same couple again on a day (the
applicable day
) that is after the end of the period applicable under paragraph (a) of the definition of
grace period
in subsection (8); and
(c)
that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day.
32AB(5A)
However, there is not a prohibited period for the claimant under subsection (5) because of a variation mentioned in section
32AA if:
(a)
no debt arose under section
71 as a result of that variation; or
(b)
a debt arose under section
71 as a result of that variation, but no amount of that debt is outstanding immediately before the day that would, apart from this subsection, be determined under paragraph (6)(a).
History
S 32AB(5A) inserted by No 65 of 2010, s 3 and Sch 3 item 4, effective 1 July 2010 and applicable in relation to variations made before, on or after 1 July 2010.
32AB(6)
The prohibited period referred to in subsection (5):
(a)
begins on the day determined by the Secretary (which must not be earlier than the applicable day); and
(b)
ends when:
(i)
the relevant partner lodges an income tax return for the cancellation income year concerned; or
(ii)
the claimant and the relevant partner cease to be members of the same couple again; or
(iii)
subsection (6A) or (7) applies;
whichever occurs first.
History
S 32AB(6) amended by No 65 of 2010, s 3 and Sch 3 item 5, by inserting "(6A) or" after "subsection" in para (b)(iii), effective 1 July 2010 and applicable in relation to variations made before, on or after 1 July 2010.
32AB(6A)
This subsection applies if:
(a)
a debt arose under section
71 as a result of the variation mentioned in section
32AA; and
(b)
an amount of that debt was outstanding immediately before the day determined under paragraph (6)(a); and
(c)
at a time on or after that day, no amount of that debt is outstanding.
History
S 32AB(6A) inserted by No 65 of 2010, s 3 and Sch 3 item 6, effective 1 July 2010 and applicable in relation to variations made before, on or after 1 July 2010.
Prohibited period may end in special circumstances
32AB(7)
This subsection applies if the Secretary, by writing, determines that the prohibited period concerned ends. The Secretary may make the determination only if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
Grace period
32AB(8)
In this section:
grace period
means:
(a)
the period of 75 days, or such longer period as the Secretary determines under subsection (9), beginning on the day the variation mentioned in section
32AA is made; or
(b)
if subsection (7) has applied in relation to a previous prohibited period - the period of 14 days, or such longer period as the Secretary determines under subsection (9), beginning on the day the determination mentioned in subsection (7) is made.
Note:
The effect of paragraph (b) of the definition is that there may be another prohibited period for the claimant under subsection (1).
32AB(9)
The Secretary may, by writing, determine a period for the purposes of paragraph (a) or (b) of the definition of
grace period
in subsection (8) if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
Determinations are not legislative instruments
32AB(10)
A determination made under paragraph (6)(a) or subsection (7) or (9) is not a legislative instrument.
History
S 32AB inserted by No 49 of 2009, s 3 and Sch 2 item 3, effective 1 July 2009. For application provision, see note under Subdiv CA heading.
SECTION 32AC
Prohibited periods for relevant partner
First kind of prohibited period
32AC(1)
There is a prohibited period for the relevant partner if:
(a)
the claimant and that partner are members of the same couple at the end of the grace period; and
(b)
either or both of the following apply:
(i)
the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period;
(ii)
that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period.
Note:
For
relevant partner
see section 32AA. For
grace period
see subsection (10).
32AC(1A)
However, there is not a prohibited period for the relevant partner under subsection (1) because of a variation mentioned in section
32AA if:
(a)
no debt arose under section
71 as a result of that variation; or
(b)
a debt arose under section
71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.
History
S 32AC(1A) inserted by No 65 of 2010, s 3 and Sch 3 item 7, effective 1 July 2010 and applicable in relation to variations made before, on or after 1 July 2010.
32AC(2)
The prohibited period referred to in subsection (1):
(a)
begins on the day after the end of the grace period; and
(b)
ends when subsection (3), (4), (4A) or (9) applies (whichever occurs first).
History
S 32AC(2) amended by No 65 of 2010, s 3 and Sch 3 item 8, by inserting ", (4A)" after "(4)" in para (b), effective 1 July 2010 and applicable in relation to variations made before, on or after 1 July 2010.
32AC(3)
This subsection applies if:
(a)
if that partner was required to lodge an income tax return for the cancellation income year concerned - that partner lodges or has lodged the return; and
(b)
if the claimant was required to lodge an income tax return for the cancellation income year concerned - the claimant lodges or has lodged the return.
32AC(4)
This subsection applies if the claimant and that partner cease to be members of the same couple at any time after the end of the grace period.
32AC(4A)
This subsection applies if:
(a)
a debt arose under section
71 as a result of the variation mentioned in section
32AA; and
(b)
an amount of that debt was outstanding at the end of the grace period; and
(c)
at a time after the end of the grace period, no amount of that debt is outstanding.
History
S 32AC(4A) inserted by No 65 of 2010, s 3 and Sch 3 item 9, effective 1 July 2010 and applicable in relation to variations made before, on or after 1 July 2010.
Second kind of prohibited period
32AC(5)
There is a prohibited period for the relevant partner if:
(a)
the claimant and that partner cease to be members of the same couple on or after the day the variation mentioned in section
32AA is made; and
(b)
the claimant and that partner become members of the same couple again on a day (the
applicable day
) that is after the end of the period applicable under paragraph (a) of the definition of
grace period
in subsection (10); and
(c)
either or both of the following apply:
(i)
the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day;
(ii)
that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day.
32AC(5A)
However, there is not a prohibited period for the relevant partner under subsection (5) because of a variation mentioned in section
32AA if:
(a)
no debt arose under section
71 as a result of that variation; or
(b)
a debt arose under section
71 as a result of that variation, but no amount of that debt is outstanding immediately before the day that would, apart from this subsection, be determined under paragraph (6)(a).
History
S 32AC(5A) inserted by No 65 of 2010, s 3 and Sch 3 item 10, effective 1 July 2010 and applicable in relation to variations made before, on or after 1 July 2010.
32AC(6)
The prohibited period referred to in subsection (5):
(a)
begins on the day determined by the Secretary (which must not be earlier than the applicable day); and
(b)
ends when subsection (7), (8), (8A) or (9) applies (whichever occurs first).
History
S 32AC(6) amended by No 65 of 2010, s 3 and Sch 3 item 11, by inserting ", (8A)" after "(8)" effective 1 July 2010 and applicable in relation to variations made before, on or after 1 July 2010.
32AC(7)
This subsection applies if:
(a)
if that partner was required to lodge an income tax return for the cancellation income year concerned - that partner lodges or has lodged the return; and
(b)
if the claimant was required to lodge an income tax return for the cancellation income year concerned - the claimant lodges or has lodged the return.
32AC(8)
This subsection applies if the claimant and that partner cease to be members of the same couple again.
32AC(8A)
This subsection applies if:
(a)
a debt arose under section
71 as a result of the variation mentioned in section
32AA; and
(b)
an amount of that debt was outstanding immediately before the day determined under paragraph (6)(a); and
(c)
at a time on or after that day, no amount of that debt is outstanding.
History
S 32AC(8A) inserted by No 65 of 2010, s 3 and Sch 3 item 12, effective 1 July 2010 and applicable in relation to variations made before, on or after 1 July 2010.
Prohibited period may end in special circumstances
32AC(9)
This subsection applies if the Secretary, by writing, determines that the prohibited period concerned ends. The Secretary may make the determination only if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
Grace period
32AC(10)
In this section:
grace period
means:
(a)
the period of 75 days, or such longer period as the Secretary determines under subsection (11), beginning on the day the variation mentioned in section
32AA is made; or
(b)
if subsection (9) has applied in relation to a previous prohibited period - the period of 14 days, or such longer period as the Secretary determines under subsection (11), beginning on the day the determination mentioned in subsection (9) is made.
Note:
The effect of paragraph (b) of the definition is that there may be another prohibited period for the relevant partner under subsection (1).
32AC(11)
The Secretary may, by writing, determine a period for the purposes of paragraph (a) or (b) of the definition of
grace period
in subsection (10) if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
Determinations are not legislative instruments
32AC(12)
A determination made under paragraph (6)(a) or subsection (9) or (11) is not a legislative instrument.
History
S 32AC inserted by No 49 of 2009, s 3 and Sch 2 item 3, effective 1 July 2009. For application provision, see note under Subdiv CA heading.
SECTION 32AD
32AD
Prohibited periods for new partner
If:
(a)
on or after the day the variation mentioned in section
32AA is made, the claimant becomes a member of a couple and the claimant's partner (the
new partner
) is not the relevant partner; and
(b)
the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so when the claimant becomes a member of that couple;
then, during a prohibited period for the claimant and while the claimant and the new partner are members of the same couple, the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to the new partner.
History
S 32AD amended by No 49 of 2012, s 3 and Sch 3 item 6, by substituting "an estimated income basis" for "the basis referred to in subsection 20(1), (2A) or (3)", effective 1 July 2012.
S 32AD inserted by No 49 of 2009, s 3 and Sch 2 item 3, effective 1 July 2009. For application provision, see note under Subdiv CA heading.
SECTION 32AE
Non-entitlement to payment of family tax benefit after 3 or more variations under subsection 28(2)
32AE(1)
This section applies if 3 or more variations under subsection
28(2) have been made in relation to a claimant.
History
S 32AE(1) amended by No 65 of 2010, s 3 and Sch 3 item 13, by insering "or more" after "3", effective 1 July 2010. Act No 65 of 2010 contains the following further application provision:
15 Application and transitional
…
(2)
Subsection 32AE(1) of the A New Tax System (Family Assistance) (Administration) Act 1999, as amended by this Act, does not apply in relation to a variation made before 1 July 2010 if:
(a)
no debt arose under section 71 of that Act as a result of that variation; or
(b)
a debt arose under section 71 of that Act as a result of that variation, but no amount of that debt is outstanding immediately before that commencement.
Claimant
32AE(2)
The claimant is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period if, throughout that period, both subsections (3) and (4) of this section apply in relation to one or more of the cancellation income years concerned.
Note 1:
For
cancellation income year
see subsection 28(1).
Note 2:
Subsection (8) creates an exception to subsection (2).
History
S 32AE(2) amended by No 49 of 2012, s 3 and Sch 3 item 7, by substituting "an estimated income basis" for "the basis referred to in subsection 20(1), (2A) or (3)", effective 1 July 2012.
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010. S 32AE(2) formerly read:
32AE(2)
The claimant is not entitled to be paid family tax benefit (worked out on the basis referred to in subsection 20(1), (2A) or (3)) in respect of a period in which either or both of the following apply:
(a)
if the claimant was required to lodge an income tax return for one or more of the cancellation income years concerned - the claimant has not lodged each of those returns;
(b)
if the claimant is a member of a couple and the claimant's partner is a relevant partner in relation to one or more of the cancellation income years concerned and that partner was required to lodge an income tax return for one or more of those years - that partner has not lodged each of those returns.
Note:
For
relevant partner
see section 32AA.
32AE(3)
This subsection applies in relation to a cancellation income year if either or both of the following apply:
(a)
if the claimant was required to lodge an income tax return for that year - the claimant has not lodged that return;
(b)
if the claimant is a member of a couple and the claimant's partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year - that partner has not lodged that return.
Note:
For
relevant partner
see section 32AA.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010. S 32AE(3) formerly read:
Partner
32AE(3)
If the claimant is a member of a couple, the claimant's partner is not entitled to be paid family tax benefit (worked out on the basis referred to in subsection 20(1), (2A) or (3)) in respect of a period in which either or both of the following apply:
(a)
if the claimant was required to lodge an income tax return for one or more of the cancellation income years concerned - the claimant has not lodged each of those returns;
(b)
if the claimant's partner is a relevant partner in relation to one or more of the cancellation income years concerned and that partner was required to lodge an income tax return for one or more of those years - that partner has not lodged each of those returns.
32AE(4)
This subsection applies in relation to a cancellation income year if a debt arose under section
71 as a result of the variation concerned and an amount of that debt is outstanding.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
Partner
32AE(5)
If the claimant is a member of a couple, the claimant's partner is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period if, throughout that period, both subsections (6) and (7) of this section apply in relation to one or more of the cancellation income years concerned.
Note 1:
For
cancellation income year
see subsection 28(1).
Note 2:
Subsection (9) creates an exception to subsection (5).
History
S 32AE(5) amended by No 49 of 2012, s 3 and Sch 3 item 7, by substituting "an estimated income basis" for "the basis referred to in subsection 20(1), (2A) or (3)", effective 1 July 2012.
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
32AE(6)
This subsection applies in relation to a cancellation income year if either or both of the following apply:
(a)
if the claimant was required to lodge an income tax return for that year - the claimant has not lodged that return;
(b)
if the claimant's partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year - that partner has not lodged that return.
Note:
For
relevant partner
see section 32AA.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
32AE(7)
This subsection applies in relation to a cancellation income year if a debt arose under section
71 as a result of the variation concerned and an amount of that debt is outstanding.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
Exceptions
32AE(8)
The Secretary may, by writing, determine that subsection (2) does not apply in relation to a specified person and to a specified period if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
32AE(9)
The Secretary may, by writing, determine that subsection (5) does not apply in relation to a specified person and to a specified period if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
32AE(10)
A period specified in a determination under subsection (8) or (9) may be a period beginning before, on or after the day the determination is made.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
32AE(11)
A determination made under subsection (8) or (9) is not a legislative instrument.
History
S 32AE(2) to (11) substituted for s 32AE(2) and (3) by No 65 of 2010, s 3 and Sch 3 item 14, effective 1 July 2010.
History
S 32AE inserted by No 49 of 2009, s 3 and Sch 2 item 6, effective 1 July 2010. No 49 of 2009, s 3 and Sch 2 item 8 contains the following application provision:
Application - amendment commencing on 1 July 2010
(1)
The amendment made by item 6 applies in relation to a variation made under subsection 28(2) of the A New Tax System (Family Assistance) (Administration) Act 1999 before, on or after 1 July 2010 (regardless of whether the determination being varied was made before, on or after 1 July 2010).
(2)
However, subitem (1) does not affect a person's entitlement to be paid family tax benefit before that commencement.
(3)
If more than 3 variations had been made before 1 July 2010 in relation to a claimant, section 32AE of the A New Tax System (Family Assistance) (Administration) Act 1999, as inserted, applies in relation to all of those variations (instead of 3 of those variations).
(4)
Subitems (1) and (3) do not apply in relation to a variation made before 1 July 2010 if each person mentioned in subparagraph 28(1)(b)(iii) of the A New Tax System (Family Assistance) (Administration) Act 1999 and required to lodge an income tax return for the cancellation income year concerned had lodged the return before 1 July 2010.
SECTION 32AEA
32AEA
Effect of this Subdivision on newborn upfront payment of family tax benefit
If this Subdivision has the effect that:
(a)
the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to an individual during a period; or
(b)
an individual is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period;
then the individual is not entitled to be paid an amount of family tax benefit under section 58AA of the Family Assistance Act during that period.
History
S 32AEA inserted by No 14 of 2014, s 3 and Sch 12 item 86, effective 1 March 2014.
Subdivision CB - Non-entitlement to FTB on estimated income basis
History
Subdiv CB inserted by No 49 of 2012, s 3 and Sch 3 item 8, effective 1 July 2012.
SECTION 32AF
Non-entitlement to FTB on estimated income basis-review of income during 2 consecutive income years
Scope of Subdivision
32AF(1)
This Subdivision applies in relation to an individual if:
(a)
there are 2 consecutive income years (each of which is a
consecutive year
) in which there are one or more days for which the individual was entitled to be paid family tax benefit worked out on an estimated income basis; and
(b)
in respect of each consecutive year, the Secretary, under section
105, reviews the rate of family benefit the individual was entitled to be paid for those days on the basis of the individual's adjusted taxable income as finally determined in respect of the consecutive year by the Secretary; and
(c)
as a result of the review and in respect of each consecutive year, the Secretary determines either or both of the following:
(i)
the individual's Part A rate of family tax benefit is nil for those days because of the individual's adjusted taxable income, and there are no other days in either consecutive year for which the individual was entitled to be paid the Part A rate;
(ii)
the individual's Part B rate of family tax benefit is nil for those days because of subclause 28B(1) of Schedule 1 to the Family Assistance Act.
Note:
Family tax benefit may be worked out on an estimated income basis under subsection 20(1), (2A) or (3) (see definition of estimated income basis in subsection 3(1)).
[
CCH Note:
No 49 of 2012, s 3 and Sch 3 item 10 contains the following application provision:
10 Application
10(1)
Paragraph 32AF(1)(a) of the A New Tax System (Family Assistance) (Administration) Act 1999, as inserted by this Schedule, applies in relation to the 2009-10 income year and later income years.
(2)
Paragraph 32AF(1)(c) of the A New Tax System (Family Assistance) (Administration) Act 1999, as inserted by this Schedule, applies in relation to determinations made before, on or after the commencement of this item.
]
Basic non-entitlement rule
32AF(2)
Subject to this Subdivision:
(a)
if subparagraph (1)(c)(i) applies-the individual is not entitled, on and after the exclusion day, to be paid the Part A rate of family tax benefit worked out on an estimated income basis; and
(b)
if subparagraph (1)(c)(ii) applies-the individual is not entitled, on and after the exclusion day, to be paid the Part B rate of family tax benefit worked out on an estimated income basis.
32AF(3)
For the purposes of this Subdivision, the
exclusion day
, in relation to an individual, is:
(a)
either:
(i)
if the later of the consecutive years is 2010-11-1 July 2012; or
(ii)
in any other case-1 July of the first income year after the later of the consecutive years; or
(b)
if the Secretary determines a later day in relation to the individual-the later day.
32AF(4)
A determination under paragraph (3)(b) is not a legislative instrument.
Position of individual's partner
32AF(5)
While paragraph (2)(a) applies in relation to the individual, the individual's partner (if any) is not entitled to be paid the Part A rate of family tax benefit worked out on an estimated income basis.
32AF(6)
While paragraph (2)(b) applies in relation to the individual, the individual's partner (if any) is not entitled to be paid the Part B rate of family tax benefit worked out on an estimated income basis.
Multiple applications of section
32AF(7)
Sections
32AG to
32AM do not prevent this section applying again in relation to the individual in respect of 2 consecutive income years, either or both of which are different from the 2 consecutive income years the subject of the previous application of this section.
History
S 32AF inserted by No 49 of 2012, s 3 and Sch 3 item 8, effective 1 July 2012.
SECTION 32AG
Exception-greater than nil rate of FTB for later income year
Scope
32AG(1)
This section applies if, in respect of an income year (the
payment year
) after the later of the consecutive years, the Secretary, taking into account the individual's adjusted taxable income as finally determined in respect of the payment year by the Secretary, determines either or both of the following on a day (the
payment day
):
(a)
the individual's Part A rate of family tax benefit is greater than nil on one or more days in the payment year;
(b)
the individual's Part B rate of family tax benefit is greater than nil on one or more days in the payment year.
Payment day is in same income year as exclusion day
32AG(2)
If the payment day is in the income year in which the exclusion day occurs, then:
(a)
if this section applies in relation to the Part A rate of family tax benefit-paragraph
32AF(2)(a) is taken not to have applied in relation to the individual; and
(b)
if this section applies in relation to the Part B rate of family tax benefit-paragraph
32AF(2)(b) is taken not to have applied in relation to the individual.
Example:
Assume that under section 32AF the consecutive years are 2009-10 and 2010-11. Assume that the individual is not entitled, on and after 1 July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1 July 2012.
Assume that on 1 November 2012 the Secretary determines, under subsection (1), that the individual's Part A rate and Part B rate of family tax benefit are greater than nil on one or more days in 2011-12. The payment day is 1 November 2012.
Under subsection (2), subsection 32AF(2) is taken not to have prevented the individual from being entitled, on and after 1 July 2012, to be paid family tax benefit worked out on an estimated income basis.
Payment day is in income year later than that of exclusion day
32AG(3)
If the payment day is in an income year that is later than the income year in which the exclusion day occurs, then:
(a)
if this section applies in relation to the Part A rate of family tax benefit-paragraph
32AF(2)(a) ceases to apply in relation to the individual on 1 July of the later income year; and
(b)
if this section applies in relation to the Part B rate of family tax benefit-paragraph
32AF(2)(b) ceases to apply in relation to the individual on 1 July of the later income year.
Example:
Assume that under section 32AF the consecutive years are 2009-10 and 2010-11. Assume that the individual is not entitled, on and after 1 July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1 July 2012.
Assume that on 1 November 2013 the Secretary determines, under subsection (1), that the individual's Part A rate and Part B rate of family tax benefit are greater than nil on one or more days in 2011-12. The payment day is 1 November 2013.
Under subsection (3), subsection 32AF(2) ceases to prevent the individual from being entitled, on and after 1 July 2013, to be paid family tax benefit worked out on an estimated income basis.
Note:
For the meaning of
consecutive year
, see subsection 32AF(1). For the meaning of
exclusion day
, see subsection 32AF(3).
History
S 32AG inserted by No 49 of 2012, s 3 and Sch 3 item 8, effective 1 July 2012.
SECTION 32AH
Exception-resumption of eligibility for FTB
Scope
32AH(1)
This section applies if:
(a)
the individual is not eligible for family tax benefit for the whole of an income year (the
applicable year
) that is after the later of the consecutive years (other than because of the individual's income or the individual's partner's income); and
(b)
after the applicable year, the individual makes a claim for family tax benefit in relation to the income year (the
current year
) in which the claim is made; and
(c)
the Secretary has finally determined the individual's adjusted taxable income in respect of the applicable year; and
(d)
the Secretary is satisfied that, if the Secretary were to take into account that adjusted taxable income, either or both of the following would apply in respect of one or more days in the current year:
(i)
the individual's Part A rate of family tax benefit would be greater than nil;
(ii)
the individual's Part B rate of family tax benefit would be greater than nil, or would be nil (other than because of subclause 28B(1) of Schedule 1 to the Family Assistance Act).
Exclusion day is in current year
32AH(2)
If the exclusion day is in the current year, then:
(a)
if this section applies in relation to the Part A rate of family tax benefit-paragraph
32AF(2)(a) is taken not to have applied in relation to the individual; and
(b)
if this section applies in relation to the Part B rate of family tax benefit-paragraph
32AF(2)(b) is taken not to have applied in relation to the individual.
Example:
Assume that under section 32AF the consecutive years are 2009-10 and 2010-11. Assume that the individual is not entitled, on and after 1 July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1 July 2012.
Assume that the individual is not eligible for family tax benefit for the whole of 2011-12 (the applicable year). Assume that in 2012-13 (the current year) the individual makes a claim for family tax benefit for 2012-13.
Assume that the Secretary is satisfied that, if the Secretary were to take into account the individual's final adjusted taxable income for 2011-12, the individual's Part A rate and Part B rate of family tax benefit would be greater than nil on one or more days in 2012-13.
Under subsection (2), subsection 32AF(2) is taken not to have prevented the individual from being entitled, on and after 1 July 2012, to be paid family tax benefit worked out on an estimated income basis.
Current year is later than that of exclusion day
32AH(3)
If the current year is later than the income year in which the exclusion day occurs, then:
(a)
if this section applies in relation to the Part A rate of family tax benefit-paragraph
32AF(2)(a) ceases to apply in relation to the individual on 1 July of the current year; and
(b)
if this section applies in relation to the Part B rate of family tax benefit-paragraph
32AF(2)(b) ceases to apply in relation to the individual on 1 July of the current year.
Example:
Assume that under section 32AF the consecutive years are 2010-11 and 2011-12. Assume that the individual is not entitled, on and after 1 July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1 July 2012.
Assume that the individual is not eligible for family tax benefit for the whole of 2012-13 (the applicable year). Assume that in 2013-14 (the current year) the individual makes a claim for family tax benefit for 2013-14.
Assume that the Secretary is satisfied that, if the Secretary were to take into account the individual's final adjusted taxable income for 2012-13, the individual's Part A rate and Part B rate of family tax benefit would be greater than nil on one or more days in 2013-14.
Under subsection (3), subsection 32AF(2) ceases to prevent the individual from being entitled, on and after 1 July 2013, to be paid family tax benefit worked out on an estimated income basis.
Note:
For the meaning of
consecutive year
, see subsection 32AF(1). For the meaning of
exclusion day
, see subsection 32AF(3).
History
S 32AH inserted by No 49 of 2012, s 3 and Sch 3 item 8, effective 1 July 2012.
SECTION 32AI
Exception - income support payments
Scope
32AI(1)
This section applies if, on a day (the
income support day
) after the later of the consecutive years, the individual, or the individual's partner (if any), is receiving support (
income support
), in the form of a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment.
History
S 32AI(1) amended by No 17 of 2018, s 3 and Sch 2 item 37, by substituting ", income support supplement or a veteran payment" for "or income support supplement", effective 1 May 2018.
Trigger day is on or before exclusion day
32AI(2)
If the trigger day is on or before the exclusion day, subsection
32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
32AI(3)
If the trigger day is after the exclusion day, subsection
32AF(2) ceases to apply to the individual on and from the trigger day.
Trigger day for income support payments
32AI(4)
In this section:
trigger day
means the later of:
(a)
the earliest income support day; and
(b)
1 July of the income year the Secretary becomes aware that the individual, or the individual's partner, is receiving the income support.
Note:
For the meaning of
consecutive year
, see subsection 32AF(1). For the meaning of
exclusion day
, see subsection 32AF(3).
History
S 32AI inserted by No 49 of 2012, s 3 and Sch 3 item 8, effective 1 July 2012.
SECTION 32AJ
Exception-new FTB child
Scope
32AJ(1)
This section applies if, on a day (the
FTB child day
) after the later of the consecutive years:
(a)
the individual has an FTB child; and
(b)
the child was not an FTB child of the individual at any time during the consecutive years.
Trigger day is on or before exclusion day
32AJ(2)
If the trigger day is on or before the exclusion day, subsection
32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
32AJ(3)
the trigger day is after the exclusion day, subsection
32AF(2) ceases to apply to the individual on and from the trigger day.
Trigger day for new FTB child
32AJ(4)
In this section:
trigger day
means the later of:
(a)
the earliest FTB child day; and
(b)
1 July of the income year the Secretary becomes aware of the existence of the FTB child.
Note:
For the meaning of
consecutive year
, see subsection 32AF(1). For the meaning of
exclusion day
, see subsection 32AF(3).
History
S 32AJ inserted by No 49 of 2012, s 3 and Sch 3 item 8, effective 1 July 2012.
SECTION 32AK
Exception-couple separates
Scope
32AK(1)
This section applies if:
(a)
at the end of the later of the consecutive years, the individual is a member of a couple; and
(b)
on any later day (a
separation day
) the individual ceases to be a member of that couple.
Note:
Paragraph (b) may apply more than once, for example if the couple separates, then reconciles, then again separates.
Trigger day is on or before exclusion day
32AK(2)
If the trigger day is on or before the exclusion day, subsection
32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
32AK(3)
If the trigger day is after the exclusion day, subsection
32AF(2) ceases to apply to the individual on and from the trigger day.
Reconciliation of separated couple
32AK(4)
However, if on any day (the
reconciliation day
) after a separation day, the individual again becomes a member of that couple, then subsection
32AF(2) applies in relation to the individual as if the reconciliation day were the exclusion day.
Note:
This subsection may apply more than once, for example if the couple separates, then reconciles, then again separates and reconciles.
Trigger day for separation
32AK(5)
In this section:
trigger day
, in relation to a particular separation day, means the later of:
(a)
the separation day; and
(b)
1 July of the income year the Secretary becomes aware that the individual has (on that separation day) ceased to be a member of that couple.
Note:
For the meaning of
consecutive year
, see subsection 32AF(1). For the meaning of
exclusion day
, see subsection 32AF(3).
History
S 32AK inserted by No 49 of 2012, s 3 and Sch 3 item 8, effective 1 July 2012.
SECTION 32AL
Exception-special circumstances
Scope
32AL(1)
This section applies if the Secretary is satisfied that:
(a)
on a day (the
special circumstances day
) after the later of the consecutive years, special circumstances exist in relation to the individual, the individual's partner (if any) or both; and
(b)
those circumstances did not exist at the end of the later of the consecutive years; and
(c)
those circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis.
Trigger day is on or before exclusion day
32AL(2)
If the trigger day is on or before the exclusion day, the Secretary must determine that subsection
32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
32AL(3)
If the trigger day is after the exclusion day, the Secretary must determine that subsection
32AF(2) ceases to apply to the individual on and from the trigger day.
Secretary's determinations-general
32AL(4)
A determination under subsection (2) or (3):
(a)
has effect in accordance with its terms; and
(b)
is not a legislative instrument.
Trigger day for special circumstances
32AL(5)
In this section:
trigger day
means the later of:
(a)
the special circumstances day; and
(b)
1 July of the income year the Secretary becomes aware of the existence of the special circumstances.
Note:
For the meaning of
consecutive year
, see subsection 32AF(1). For the meaning of
exclusion day
, see subsection 32AF(3).
History
S 32AL inserted by No 49 of 2012, s 3 and Sch 3 item 8, effective 1 July 2012.
SECTION 32AM
Exception-determined circumstances
Scope
32AM(2)
This section applies if the Secretary is satisfied that:
(a)
on a day (the
determined circumstances day
) after the later of the consecutive years, circumstances determined in an instrument under subsection (2) exist in relation to the individual, the individual's partner (if any) or both; and
(b)
the determined circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis.
32AM(2)
The Minister may, by legislative instrument, determine circumstances for the purposes of paragraph (1)(a).
Trigger day is on or before exclusion day
32AM(3)
If the trigger day is on or before the exclusion day, the Secretary must determine that subsection
32AF(2) is taken not to apply to the individual.
Trigger day is after exclusion day
32AM(4)
If the trigger day is after the exclusion day, the Secretary must determine that subsection
32AF(2) ceases to apply to the individual on and from the trigger day.
Secretary's determinations-general
32AM(5)
A determination under subsection (3) or (4):
(a)
has effect in accordance with its terms; and
(b)
is not a legislative instrument.
Trigger day for determined circumstances
32AM(6)
In this section:
trigger day
means the later of:
(a)
the determined circumstances day; and
(b)
1 July of the income year the Secretary becomes aware of the existence of the determined circumstances.
Note:
For the meaning of
consecutive year
, see subsection 32AF(1). For the meaning of
exclusion day
, see subsection 32AF(3).
History
S 32AM inserted by No 49 of 2012, s 3 and Sch 3 item 8, effective 1 July 2012.
Subdivision D - FTB reconciliation conditions
History
Subdiv D inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32A
FTB Part A supplement and FTB Part B supplement to be disregarded unless and until individual has satisfied the FTB reconciliation conditions
32A(1)
This section applies to a decision of the Secretary to make or vary a section
16 or
17 determination if, as a result of the decision, an individual (the
first individual
) is entitled to be paid family tax benefit at a particular rate in respect of a period (the
same-rate benefit period
) that consists of, or is included in, a particular income year (the
relevant income year
).
32A(2)
In making or varying the determination, the Secretary must disregard the following provisions:
(a)
paragraph (ca) of step 1 of the method statement in clause 3 of Schedule 1 to the Family Assistance Act;
(b)
paragraph (d) of step 1 of the method statement in clause 25 of Schedule
1 to the Family Assistance Act;
(ba)
paragraph 29(1)(b) of Schedule
1 to the Family Assistance Act;
(bb)
paragraph (b) of step 1 of the method statement in subclause 29(2) of Schedule
1 to the Family Assistance Act;
(bba)
paragraph 29A(2)(b) of Schedule 1 to the Family Assistance Act;
(bc)
subclause 31A(1) of Schedule
1 to the Family Assistance Act;
(c)
subclause 38A(1) of Schedule
1 to the Family Assistance Act;
unless and until:
(d)
if the same-rate benefit period to which the decision relates is the only same-rate benefit period for the first individual for the relevant income year - the first individual has satisfied the FTB reconciliation conditions for the same-rate benefit period; or
(e)
if the same-rate benefit period to which the decision relates is one of 2 or more same-rate benefit periods for the first individual for the relevant income year - the first individual has satisfied the FTB reconciliation conditions for each of those same-rate benefit periods.
Note 1:
If those provisions are disregarded, they will be taken into account when the determination or variation is reviewed under section 105 - see section 105A.
Note 2:
To work out when the first individual has satisfied the FTB reconciliation conditions, see section 32B.
History
S 32A(2) amended by No 61 of 2005, s 3 and Sch 1 item 10, by inserting para (bba), applicable in respect of the 2005-2006 income year and later income years.
S 32A(2) amended by No 29 of 2004, s 3 and Sch 1 item 8, by inserting paras (ba), (bb) and (bc), applicable in relation to FTB Part B supplement included, on or after 1 January 2005, in family tax benefit for the 2004-2005 income year or a later income year.
S 32A inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
32A(3)
Subsection (2) does not apply for the purposes of working out the amount of a clean energy advance.
History
S 32A(3) substituted by No 122 of 2014, s 3 and Sch 1 item 189, effective 20 September 2014. S 32A(3) formerly read:
32A(3)
Subsection (2) does not apply for the purposes of working out the following:
(a)
the amount of a clean energy advance;
(b)
the amount of the clean energy supplement (Part A) under Subdivision A or B of Division 2AA of Part 5 of Schedule 1 to the Family Assistance Act;
(c)
the amount of the clean energy supplement (Part B) under Division 2B of Part 4 of that Schedule.
S 32A(3) inserted by No 141 of 2011, s 3 and Sch 2 item 47, effective 14 May 2012.
SECTION 32B
32B
When FTB reconciliation conditions are satisfied
For the purposes of this Act, the first individual satisfies the FTB reconciliation conditions for a same-rate benefit period:
(a)
if only one of sections 32C to 32Q applies to the first individual for the same-rate benefit period - at the relevant reconciliation time; or
(b)
if 2 or more of sections 32C to 32Q apply to the first individual for the same-rate benefit period - at whichever of the relevant reconciliation times is the latest.
History
S 32B inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32C
Relevant reconciliation time - first individual must lodge tax return
32C(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual is or was required to lodge an income tax return for the relevant income year; and
(b)
clause
38L of Schedule
1 to the
Family Assistance Act did not apply to the first individual at any time during the same-rate benefit period.
32C(2)
Disregard paragraph (1)(b) if the first individual was a member of a couple at any time during the same-rate benefit period.
32C(3)
The relevant reconciliation time is the time when an assessment is made under the
Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, so long as the first individual's income tax return for the relevant income year was lodged before the end of:
(a)
the first income year after the relevant income year; or
(b)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year.
32C(4)
The further period under paragraph (3)(b) must end no later than the end of the second income year after the relevant income year.
History
S 32C substituted by No 14 of 2014, s 3 and Sch 12 item 16, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2013-14 income year or a later income year. S 32C formerly read:
SECTION 32C Relevant reconciliation time - member of a couple, income tax return lodged within 2 years
32C(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual was a member of a couple throughout the same-rate benefit period; and
(b)
the first individual or the other member of the couple is or was required to lodge an income tax return for the relevant income year; and
(c)
the first individual continues to be a member of the couple until the end of the latest of the following:
(i)
the first income year after the relevant income year;
(ii)
such further period (if any) as the Secretary allows for the first individual to lodge the return, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year;
(iii)
such further period (if any) as the Secretary allows for the other member of the couple to lodge the return, if the Secretary is satisfied that there are special circumstances that prevented the other member from lodging the return before the end of that first income year.
History
S 32C(1) amended by No 70 of 2013, s 3 and Sch 2B item 22, by substituting paras (a), (b) and (c) for paras (a) and (b), applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year. Paras (a) and (b) formerly read:
(a)
both:
(i)
the first individual was a member of a couple throughout the same-rate benefit period; and
(ii)
the first individual continues to be a member of the couple until the end of the second income year following the relevant income year; and
(b)
the first individual or the other member of the couple is or was required to lodge an income tax return for the relevant income year.
32C(2)
If only one member of the couple was required to lodge an income tax return for the relevant income year, the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the member's taxable income for the relevant income year, so long as the member's income tax return for the relevant income year was lodged before the end of:
(a)
the first income year after the relevant income year; or
(b)
such further period as the Secretary allows for that member under subparagraph (1)(c)(ii) or (iii), as the case requires.
History
S 32C(2) substituted by No 70 of 2013, s 3 and Sch 2B item 23, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year. S 32C(2) formerly read:
32C(2)
If only one member of the couple was required to lodge an income tax return for the relevant income year, the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the member's taxable income for the relevant income year, so long as the member's income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
32C(3)
If:
(a)
both members of the couple were required to lodge an income tax return for the relevant income year; and
(b)
each member of the couple lodged an income tax return for the relevant income year before the end of:
(i)
the first income year after the relevant income year; or
(ii)
such further period as the Secretary allows for that member under subparagraph (1)(c)(ii) or (iii), as the case requires;
the relevant reconciliation time is whichever is the later of the following:
(c)
the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year;
(d)
the time when an assessment is made under the Income Tax Assessment Act 1936 of the other member's taxable income for the relevant income year.
History
S 32C(3) amended by No 70 of 2013, s 3 and Sch 2B item 24, by substituting para (b), applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year. Para (b) formerly read:
(b)
both members of the couple lodged an income tax return for the relevant income year before the end of the second income year following the relevant income year;
32C(4)
The further period under subparagraph (1)(c)(ii) or (iii) must end no later than the end of the second income year after the relevant income year.
History
S 32C(4) inserted by No 70 of 2013, s 3 and Sch 2B item 25, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year.
Former s 32C inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32D
Relevant reconciliation time - no separation of couple and partner must lodge tax return
32D(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual was a member of a couple throughout that period; and
(b)
the other member of the couple (the
partner
) is or was required to lodge an income tax return for the relevant income year; and
(c)
the first individual continues to be a member of the couple until the end of:
(i)
the first income year after the relevant income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the partner from lodging the return before the end of that first income year.
32D(2)
The relevant reconciliation time is the time when an assessment is made under the
Income Tax Assessment Act 1936 of the partner's taxable income for the relevant income year, so long as the partner's income tax return for the relevant income year was lodged before the end of:
(a)
the first income year after the relevant income year; or
(b)
such further period (if any) as the Secretary allows under subparagraph (1)(c)(ii).
32D(3)
The further period under subparagraph (1)(c)(ii) must end no later than the end of the second income year after the relevant income year.
History
S 32D substituted by No 14 of 2014, s 3 and Sch 12 item 16, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2013-14 income year or a later income year. S 32D formerly read:
SECTION 32D Relevant reconciliation time - individual not member of a couple, income tax return lodged within 2 years
32D(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual was not a member of a couple at any time during the same-rate benefit period; and
(b)
the first individual is or was required to lodge an income tax return for the relevant income year; and
(c)
clause 38L of Schedule 1 to the Family Assistance Act did not apply to the first individual at any time during the same-rate benefit period.
History
S 32D(1) amended by No 146 of 2006, s 3 and Sch 8, by substituting "clause 38L" for "clause 17" in para (c), effective 1 July 2008.
32D(2)
The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, so long as the first individual's income tax return for the relevant income year was lodged before the end of:
(a)
the first income year after the relevant income year; or
(b)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year.
History
S 32D(2) substituted by No 70 of 2013, s 3 and Sch 2B item 26, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year. S 32D(2) formerly read:
32D(2)
The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, so long as the first individual's income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
32D(3)
The further period referred to in paragraph (2)(b) must end no later than the end of the second income year after the relevant income year.
History
S 32D(3) inserted by No 70 of 2013, s 3 and Sch 2B item 27, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year.
Former s 32D inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32E
Relevant reconciliation time - couple separates during next income year and partner must lodge tax return
32E(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual was a member of a couple throughout that period; and
(b)
the other member of the couple (the
partner
) is or was required to lodge an income tax return for the relevant income year; and
(c)
the first individual ceased to be a member of the couple during the first income year after the relevant income year.
32E(2)
The relevant reconciliation time is:
(a)
if the partner lodged the return before the end of the first income year after the relevant income year - when an assessment is made under the
Income Tax Assessment Act 1936 of the partner's taxable income for the relevant income year; or
(b)
otherwise - the end of the first income year after the relevant income year.
History
S 32E substituted by No 14 of 2014, s 3 and Sch 12 item 16, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2013-14 income year or a later income year. S 32E formerly read:
SECTION 32E Relevant reconciliation time - couple separates before the end of the relevant income year, individual lodges income tax return
32E(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual was a member of a couple throughout the same-rate benefit period; and
(b)
the first individual is not a member of the couple just before the end of the relevant income year; and
(c)
the first individual is or was required to lodge an income tax return for the relevant income year.
32E(2)
The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, so long as the first individual's income tax return for the relevant income year was lodged before the end of:
(a)
the first income year after the relevant income year; or
(b)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year.
History
S 32E(2) substituted by No 70 of 2013, s 3 and Sch 2B item 28, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year. S 32E(2) formerly read:
32E(2)
The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, so long as the first individual's income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
32E(3)
The further period referred to in paragraph (2)(b) must end no later than the end of the second income year after the relevant income year.
History
S 32E(3) inserted by No 70 of 2013, s 3 and Sch 2B item 29, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year.
Former s 32E inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32F
Relevant reconciliation time - couple separates after end of next income year and partner must lodge tax return
32F(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual was a member of a couple throughout that period; and
(b)
the other member of the couple (the
partner
) is or was required to lodge an income tax return for the relevant income year; and
(c)
the partner did not lodge the return before the end of the first income year after the relevant income year; and
(d)
the Secretary allowed a further period for the partner to lodge the return because the Secretary was satisfied that there were special circumstances that prevented the partner from lodging the return before the end of that first income year; and
(e)
the first individual ceased to be a member of the couple during the period beginning at the start of the second income year after the relevant income year and ending at the end of that further period allowed by the Secretary.
32F(2)
The relevant reconciliation time is:
(a)
if the partner lodged the return while the first individual and the partner were members of the same couple - when an assessment is made under the
Income Tax Assessment Act 1936 of the partner's taxable income for the relevant income year; or
(b)
otherwise - when the first individual ceased to be a member of the couple.
32F(3)
The further period under paragraph (1)(d) must end no later than the end of the second income year after the relevant income year.
History
S 32F substituted by No 14 of 2014, s 3 and Sch 12 item 16, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2013-14 income year or a later income year. S 32F formerly read:
SECTION 32F Relevant reconciliation time - couple separates after the end of the relevant income year, at least one member of the couple lodges income tax return
32F(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual was a member of a couple throughout the same-rate benefit period; and
(b)
the first individual ceased to be a member of the couple during the period:
(i)
beginning at the start of the next income year; and
(ii)
ending at the end of the designated date in the next income year; and
(c)
the first individual or the other member of the couple is or was required to lodge an income tax return for the relevant income year; and
(d)
at least one of the members of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year.
32F(2)
If both members of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year, the relevant reconciliation time is whichever is the later of the following:
(a)
the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year;
(b)
the time when an assessment is made under the Income Tax Assessment Act 1936 of the other member's taxable income for the relevant income year.
32F(3)
If:
(a)
the first individual lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b)
the other member of the couple was not required to lodge an income tax return for the relevant income year;
the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year.
32F(4)
If:
(a)
the first individual lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b)
the other member of the couple is or was required to lodge an income tax return for the relevant income year, but did not lodge an income tax return for the relevant income year before the end of the designated date in the next income year;
the relevant reconciliation time is whichever is the later of the following:
(c)
the end of the designated date in the next income year;
(d)
the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year.
History
S 32F(4) amended by No 70 of 2013, s 3 and Sch 2B item 30, by substituting "is whichever is the later of the following: (c) the end of the designated date in the next income year; (d) the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year." for all the words after "relevant reconciliation time", applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year. The words after "relevant reconciliation time" formerly read:
is the end of the designated date in the next income year.
32F(5)
If:
(a)
the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b)
the first individual was not required to lodge an income tax return for the relevant income year;
the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the other member's taxable income for the relevant income year.
32F(6)
If:
(a)
the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b)
the first individual is or was required to lodge an income tax return for the relevant income year, but did not lodge an income tax return for the relevant income year before the end of the designated date in the next income year;
the relevant reconciliation time is whichever is the later of the following:
(c)
the time when an assessment is made under the Income Tax Assessment Act 1936 of the other member's taxable income for the relevant income year;
(d)
the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, so long as the first individual's income tax return for the relevant income year was lodged before the end of such further period (if any) as the Secretary allows.
Note:
For
designated date
, see section 32R.
History
S 32F(6) substituted by No 70 of 2013, s 3 and Sch 2B item 31, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year. S 32F(6) formerly read:
32F(6)
If:
(a)
the other member of the couple lodged an income tax return for the relevant income year before the end of the designated date in the next income year; and
(b)
the first individual is or was required to lodge an income tax return for the relevant income year, but did not lodge an income tax return for the relevant income year before the end of the designated date in the next income year;
the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, so long as the first individual's income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
Note:
For
designated date
, see section 32R.
32F(7)
The Secretary must not allow a further period under paragraph (6)(d) unless the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that next income year.
History
S 32F(7) inserted by No 70 of 2013, s 3 and Sch 2B item 31, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year.
32F(8)
The further period referred to in paragraph (6)(d) must end no later than the end of the second income year after the relevant income year.
History
S 32F(8) inserted by No 70 of 2013, s 3 and Sch 2B item 31, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year.
Former s 32F inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32G
32G
Relevant reconciliation time - couple separates after the end of the relevant income year, neither have lodged a tax return by the end of the designated date
(Repealed by No 14 of 2014)
History
S 32G repealed by No 14 of 2014, s 3 and Sch 12 item 16, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2013-14 income year or a later income year. S 32G formerly read:
SECTION 32G Relevant reconciliation time - couple separates after the end of the relevant income year, neither have lodged a tax return by the end of the designated date
32G(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual was a member of a couple throughout the same-rate benefit period; and
(b)
the first individual ceased to be a member of the couple during the period:
(i)
beginning at the start of the next income year; and
(ii)
ending at the end of the designated date in the next income year; and
(c)
the first individual or the other member of the couple is or was required to lodge an income tax return for the relevant income year; and
(d)
neither the first individual, nor the other member of the couple, have lodged an income tax return for the relevant income year at a time before the end of the designated date in the next income year; and
(e)
if the first individual is or was required to lodge an income tax return - the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that next income year.
History
S 32G(1) amended by No 70 of 2013, s 3 and Sch 2B item 32, by inserting para (e), applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year.
32G(2)
If the first individual is or was required to lodge an income tax return, the relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, so long as the first individual's income tax return for the relevant income year was lodged before the end of such further period as the Secretary allows.
History
S 32G(2) substituted by No 70 of 2013, s 3 and Sch 2B item 33, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year. S 32G(2) formerly read:
32G(2)
The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, so long as the first individual's income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
Note:
For
designated date
, see section 32R.
32G(3)
If the first individual is not or was not required to lodge an income tax return, the relevant reconciliation time is the end of the designated date in the next income year.
Note:
For designated date, see section 32R.
History
S 32G(3) inserted by No 70 of 2013, s 3 and Sch 2B item 33, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year.
32G(4)
The further period referred to in subsection (2) must end no later than the end of the second income year after the relevant income year.
History
S 32G(4) inserted by No 70 of 2013, s 3 and Sch 2B item 33, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year.
Former s 32G inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32H
32H
Relevant reconciliation time - couple separates after the end of the designated date
(Repealed by No 14 of 2014)
History
S 32H repealed by No 14 of 2014, s 3 and Sch 12 item 16, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2013-14 income year or a later income year. S 32H formerly read:
SECTION 32H Relevant reconciliation time - couple separates after the end of the designated date
32H(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual was a member of a couple throughout the same-rate benefit period; and
(b)
the first individual is or was required to lodge an income tax return for the relevant income year; and
(c)
the first individual ceases to be a member of the couple during the period:
(i)
beginning just after the designated date in the next income year; and
(ii)
ending at the end of such further period as the Secretary allows for the first individual to lodge the return, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that next income year.
History
S 32H(1) amended by No 70 of 2013, s 3 and Sch 2B item 34, by substituting paras (a), (b) and (c), applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year. Paras (a), (b) and (c) formerly read:
(a)
the first individual was a member of a couple throughout the same-rate benefit period; and
(b)
the first individual ceased to be a member of the couple during the period:
(i)
beginning just after the designated date in the next income year; and
(ii)
ending at the end of the second income year after the relevant income year; and
(c)
the first individual is or was required to lodge an income tax return for the relevant income year.
32H(2)
The further period referred to in subparagraph (1)(c)(ii) must end no later than the end of the second income year after the relevant income year.
History
S 32H(2) substituted by No 70 of 2013, s 3 and Sch 2B item 35, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year. S 32H(2) formerly read:
32H(2)
If the first individual ceased to be a member of the couple before the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, the relevant reconciliation time is the time when the assessment is made, so long as the first individual's income tax return for the relevant income year was lodged before the end of the second income year following the relevant income year.
32H(2A)
If the first individual ceased to be a member of the couple before the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, the relevant reconciliation time is the time when the assessment is made, so long as the first individual's income tax return for the relevant income year was lodged before the end of such further period as the Secretary allows.
History
S 32H(2A) inserted by No 70 of 2013, s 3 and Sch 2B item 35, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year.
32H(3)
If the first individual ceased to be a member of the couple after the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual's taxable income for the relevant income year, the relevant reconciliation time is the time when the first individual ceased to be a member of the couple.
Note:
For
designated date
, see section 32R.
Former s 32H inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32J
Relevant reconciliation time - individual not required to lodge an income tax return
32J(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual; or
(b)
any other individual whose adjusted taxable income is relevant in working out the first individual's entitlement to, or rate of, family tax benefit for the same-rate benefit period;
is not required to lodge an income tax return for the relevant income year.
History
S 32J(1) amended by No 14 of 2014, s 3 and Sch 3 item 32, by omitting "(other than an FTB child, or regular care child, of the first individual)" from para (b), applicable on and after that commencement in relation to a same-rate benefit period to the extent that it occurs before 1 May 2014.
S 32J(1) amended by No 146 of 2006, s 3 and Sch 8 item 101, by inserting ", or regular care child," after "FTB child" in para (b), effective 1 July 2008.
32J(2)
The relevant reconciliation time is whichever is the earlier of the following times:
(a)
the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual's adjusted taxable income for the relevant income year, so long as that notification occurs before the end of:
(i)
the first income year after the relevant income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from making that notification before the end of that first income year;
(b)
the time after the end of the relevant income year when the Secretary becomes satisfied that the first individual's adjusted taxable income for the relevant income year can be worked out without receiving a notification from the first individual, so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year.
History
S 32J(2) amended by No 46 of 2016, s 3 and Sch 2 items 4 and 5, by substituting para (a) and inserting ", so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year" in para (b), applicable in relation to a decision referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 made before, on or after 6 May 2016, where the same-rate benefit period consists of, or is included in, the income year in which this Schedule commences or in a later income year. Para (a) formerly read:
(a)
the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual's adjusted taxable income for the relevant income year;
32J(3)
The further period under subparagraph (2)(a)(ii) must end no later than the end of the second income year after the relevant income year.
History
S 32J(3) inserted by No 46 of 2016, s 3 and Sch 2 item 6, applicable in relation to a decision referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 made before, on or after 6 May 2016, where the same-rate benefit period consists of, or is included in, the income year in which this Schedule commences or in a later income year.
History
S 32J inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32K
32K
Relevant reconciliation time - child aged 5 or more and less than 16
(Repealed by No 14 of 2014)
History
S 32K repealed by No 14 of 2014, s 3 and Sch 3 item 33, applicable on and after that commencement in relation to a same-rate benefit period to the extent that it occurs before 1 May 2014. S 32K formerly read:
SECTION 32K Relevant reconciliation time - child aged 5 or more and less than 16
32K(1)
This section applies to the first individual for a same-rate benefit period if the following conditions are satisfied in relation to another individual:
(a)
the other individual is aged 5 or more and less than 16;
(b)
none of the following subparagraphs applies:
(i)
the other individual is undertaking full-time study;
(ii)
the other individual is studying overseas full-time;
(iii)
the other individual is undertaking primary education;
(c)
before the end of the relevant income year, the first individual gives the Secretary an estimate of the other individual's adjusted taxable income for the relevant income year;
(d)
assuming that the other individual had adjusted taxable income for the relevant income year that is less than the cut-out amount (as defined by subsection 22A(2) of the Family Assistance Act), the other individual would be an FTB child, or a regular care child who is also a rent assistance child, of the first individual.
History
S 32K(1) amended by No 34 of 2011, s 3 and Sch 5 item 16, by substituting para (b), applicable in relation to working out an individual's or approved care organisation's entitlement (if any) to family tax benefit in respect of days occurring on or after 26 May 2011. Para (b) formerly read:
(b)
the other individual is not undertaking full-time study or primary education;
S 32K(1) amended by No 146 of 2006, s 3 and Sch 8 item 102, by inserting ", or a regular care child who is also a rent assistance child," after "FTB child" in para (d), effective 1 July 2008.
32K(2)
The relevant reconciliation time is whichever is the earlier of the following times:
(a)
the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the other individual's adjusted taxable income for the relevant income year;
(b)
the time after the end of the relevant income year when the Secretary becomes satisfied that the amount of the other individual's adjusted taxable income for the relevant income year can be worked out without receiving a notification from the first individual.
32K(3)
For the purposes of this section, the question whether the other individual is undertaking primary education is to be determined in the same way as that question is determined under section 22A of the Family Assistance Act.
S 32K inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32L
32L
Relevant reconciliation time - child aged 16 or more
(Repealed by No 14 of 2014)
History
S 32L repealed by No 14 of 2014, s 3 and Sch 3 item 33, applicable on and after that commencement in relation to a same-rate benefit period to the extent that it occurs before 1 May 2014. S 32L formerly read:
SECTION 32L Relevant reconciliation time - child aged 16 or more
32L(1)
This section applies to the first individual for a same-rate benefit period if the following conditions are satisfied in relation to another individual:
(a)
the other individual is aged 16 or more;
(aa)
the other individual is not a senior secondary school child;
(b)
before the end of the relevant income year, the first individual gives the Secretary an estimate of the other individual's adjusted taxable income for the relevant income year;
(c)
assuming that the other individual had adjusted taxable income for the relevant income year that is less than the cut-out amount (as defined by subsection 22A(2) of the Family Assistance Act), the other individual would be an FTB child of the first individual.
History
S 32L(1) amended by No 50 of 2011, s 3 and Sch 2 item 13, by inserting para (aa), applicable in relation to same rate benefit periods beginning on or after 1 January 2012.
32L(2)
The relevant reconciliation time is whichever is the earlier of the following times:
(a)
the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the other individual's adjusted taxable income for the relevant income year;
(b)
the time after the end of the relevant income year when the Secretary becomes satisfied that the amount of the other individual's adjusted taxable income for the relevant income year can be worked out without receiving a notification from the first individual.
S 32L inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32M
Relevant reconciliation time - target foreign income, tax free pension/benefit or child maintenance expenditure
32M(1)
This section applies to the first individual for a same-rate benefit period if any of the following were taken into account in working out the first individual's adjusted taxable income for the relevant income year:
(a)
the first individual's target foreign income for the relevant income year (as defined by clause 5 of Schedule
3 to the Family Assistance Act);
(b)
the first individual's tax free pension or benefit for the relevant income year (as defined by clause 7 of Schedule
3 to the Family Assistance Act);
(c)
the first individual's child maintenance expenditure for the relevant income year (as defined by clause 8 of Schedule
3 to the Family Assistance Act);
(d)
another individual's target foreign income for the relevant income year (as defined by clause 5 of Schedule
3 to the Family Assistance Act);
(e)
another individual's tax free pension or benefit for the relevant income year (as defined by clause 7 of Schedule
3 to the Family Assistance Act);
(f)
another individual's child maintenance expenditure for the relevant income year (as defined by clause 8 of Schedule
3 to the Family Assistance Act);
32M(2)
The relevant reconciliation time is whichever is the earlier of the following times:
(a)
the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual's adjusted taxable income for the relevant income year, so long as that notification occurs before the end of:
(i)
the first income year after the relevant income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from making that notification before the end of that first income year;
(b)
the time after the end of the relevant income year when the Secretary becomes satisfied that the first individual's adjusted taxable income for the relevant income year can be worked out without receiving a notification from the first individual, so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year.
History
S 32M(2) amended by No 46 of 2016, s 3 and Sch 2 items 7 and 8, by substituting para (a) and inserting ", so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year" in para (b), applicable in relation to a decision referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 made before, on or after 6 May 2016, where the same-rate benefit period consists of, or is included in, the income year in which this Schedule commences or in a later income year. Para (a) formerly read:
(a)
the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual's adjusted taxable income for the relevant income year;
32M(3)
The further period under subparagraph (2)(a)(ii) must end no later than the end of the second income year after the relevant income year.
History
S 32M(3) inserted by No 46 of 2016, s 3 and Sch 2 item 9, applicable in relation to a decision referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 made before, on or after 6 May 2016, where the same-rate benefit period consists of, or is included in, the income year in which this Schedule commences or in a later income year.
History
S 32M inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32N
Relevant reconciliation time - individual has maintenance income
32N(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual has an annualised amount of maintenance income (as defined by Division
5 of Part
2 of Schedule
1 to the Family Assistance Act) for the relevant income year; and
(b)
clause 19B of Schedule
1 to the Family Assistance Act did not apply to the first individual at any time during the same-rate benefit period.
32N(2)
The relevant reconciliation time is whichever is the earlier of the following times:
(a)
the time after the end of the relevant income year when the first individual notifies the Secretary of information that is sufficient to work out the first individual's annualised amount of maintenance income for the relevant income year, so long as that notification occurs before the end of:
(i)
the first income year after the relevant income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from making that notification before the end of that first income year;
(b)
the time after the end of the relevant income year when the Secretary becomes satisfied that the first individual's annualised amount of maintenance income for the relevant income year can be worked out without receiving a notification from the first individual, so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year.
History
S 32N(2) amended by No 46 of 2016, s 3 and Sch 2 items 10 and 11, by substituting para (a) and inserting ", so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year" in para (b), applicable in relation to a decision referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 made before, on or after 6 May 2016, where the same-rate benefit period consists of, or is included in, the income year in which this Schedule commences or in a later income year. Para (a) formerly read:
(a)
the time after the end of the relevant income year when the first individual notifies the Secretary of information that is sufficient to work out the first individual's annualised amount of maintenance income for the relevant income year;
32N(3)
The further period under subparagraph (2)(a)(ii) must end no later than the end of the second income year after the relevant income year.
History
S 32N(3) inserted by No 46 of 2016, s 3 and Sch 2 item 12, applicable in relation to a decision referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 made before, on or after 6 May 2016, where the same-rate benefit period consists of, or is included in, the income year in which this Schedule commences or in a later income year.
History
S 32N inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32P
Relevant reconciliation time - individual not member of a couple, no maintenance income etc.
32P(1)
This section applies to the first individual for a same-rate benefit period if:
(a)
the first individual was not a member of a couple at any time during the same-rate benefit period; and
(b)
clause 38L of Schedule
1 to the Family Assistance Act applied to the first individual throughout the same-rate benefit period; and
(c)
either:
(i)
the first individual did not have an annualised amount of maintenance income (as defined by Division 5 of Part 2 of Schedule 1 to the Family Assistance Act) for the relevant income year; or
(ii)
clause 19B of Schedule 1 to the Family Assistance Act applied to the first individual throughout the same-rate benefit period.
(d)
(Repealed by No 14 of 2014)
History
S 32P(1) amended by No 14 of 2014, s 3 and Sch 3 items 34 and 35, by substituting "period." for "period; and" in para (c)(ii) and by repealing para (d), applicable on and after that commencement in relation to a same-rate benefit period to the extent that it occurs before 1 May 2014. Para (d) formerly read:
(d)
the first individual does not have an FTB child, or a regular care child who is also a rent assistance child, whose adjusted taxable income is relevant in working out the first individual's entitlement to, or rate of, family tax benefit for the same-rate benefit period.
S 32P(1) amended by No 146 of 2006, s 3 and Sch 8 items 103 and 104, by substituting "clause 38L" for "clause 17" in para (b) and inserting ", or a regular care child who is also a rent assistance child," after "FTB child" in para (d), effective 1 July 2008.
32P(2)
The relevant reconciliation time is the end of the relevant income year.
History
S 32P inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32Q
32Q
Relevant reconciliation time - individual covered by determination made by the Secretary
The Secretary may, by legislative instrument, determine that:
(a)
this section applies to a specified class of individuals for a same-rate benefit period in specified circumstances; and
(b)
the relevant reconciliation time applicable to that class for the same-rate benefit period is the time ascertained in accordance with the determination.
History
S 32Q(1) amended by No 108 of 2006, s 3 and Sch 8 item 40, by substituting "The Secretary may, by legislative instrument" for "(1) The Secretary may, by writing", effective 27 September 2006.
32Q(2)
(Repealed by No 108 of 2006)
History
S 32Q(2) repealed by No 108 of 2006, s 3 and Sch 8 item 41, effective 27 September 2006. S 32Q(2) formerly read:
32Q(2)
A determination under subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
S 32Q inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
SECTION 32R
32R
Designated date
(Repealed by No 14 of 2014)
History
Former s 32R substituted by No 70 of 2013, s 3 and Sch 2B item 36, applicable in relation to a relevant income year referred to in subsection 32A(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 that is the 2012-13 income year or a later income year. S 32R formerly read:
SECTION 32R Designated date
32R(1)
The Secretary may, by legislative instrument, determine that a specified date is the
designated date
for the purposes of this Subdivision.
History
S 32R(1) amended by No 108 of 2006, s 3 and Sch 8 item 42, by substituting "by legislative instrument" for "by writing", effective 27 September 2006.
32R(2)
(Repealed by No 108 of 2006)
History
S 32R(2) repealed by No 108 of 2006, s 3 and Sch 8 item 43, effective 27 September 2006. S 32R(2) formerly read:
32R(2)
A determination under subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
32R(3)
In subsection (1):
date
means a date that recurs each income year.
Former s 32R inserted by No 59 of 2004, s 3 and Sch 1 item 9, applicable in relation to family tax benefit for the 2003-2004 income year or a later income year.
Division 2 - Payment of family tax benefit advances
History
Div 2 substituted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. No 53 of 2011, s 3 and Sch 1 item 20 contains the following transitional provision:
20 Transitional advance payment
(1)
This item applies if:
(a)
an individual was paid a family tax benefit advance for the individual's family tax benefit advance period that ended on 30 June 2011; and
(b)
under paragraph 33(3)(b) of the Family Assistance Administration Act as in effect immediately before 1 July 2011, the request for the advance operated for a particular standard advance period and all subsequent standard advance periods; and
(c)
the individual had not withdrawn the request before 30 June 2011; and
(d)
under clause 5 or 25A of Schedule 1 to the Family Assistance Act as in effect immediately before 1 July 2011, the individual's Part A rate was reduced for the period by the FTB advance rate.
(2)
On 1 July 2011, the individual is taken to have made an effective request for a single family tax benefit advance under section 34 of the Family Assistance Administration Act as inserted.
(3)
The individual's advance assessment day is taken to be 1 July 2011.
(4)
The amount of the family tax benefit advance is the smallest of the following amounts:
(a)
$333.06;
(b)
the maximum amount of advance payable to the individual on the advance assessment day worked out under section 35D of the Family Assistance Administration Act as inserted;
(c)
the amount determined by the Secretary under subsection 35C(3) of the Family Assistance Administration Act as inserted.
(5)
Clauses 47 and 49 of Schedule 1 to the Family Assistance Act as inserted do not apply to the advance.
Div 2 formerly read:
Division 2-Payment of family tax benefit advances
SECTION 33 Determination of entitlement to family tax benefit advance
33(1)
The Secretary must determine that an individual is entitled to be paid a family tax benefit advance for a standard advance period if:
(a)
on the advance assessment day, the individual is entitled to be paid family tax benefit by instalment; and
(aa)
on that day, the individual's Part A rate is equal to or exceeds the amount that would, under clause 26 of Schedule 1 to the Family Assistance Act, be the FTB child rate for an FTB child who had not turned 18 if:
(i)
the individual's Part A rate were required to be worked out using Part 3 of that Schedule; and
(ii)
clause 27 of that Schedule did not apply; and
(ab)
the individual has at least one FTB child; and
(b)
the individual has made a request to the Secretary for the payment of a family tax benefit advance for that period; and
(c)
the request is made before the end of that period; and
(d)
the individual is not an individual to whom subsection (1A) applies.
History
S 33(1) amended by No 146 of 2006, s 3 and Sch 8 item 105, by inserting para (ab) after para (aa), effective 1 July 2008.
S 33(1) amended by No 30 of 2003, s 3 and Sch 2 item 83, by substituting para (a) and (aa) for para (a), effective 1 July 2000. Para (a) formerly read:
(a)
on the advance assessment day (see subsection (2)):
(i)
the individual is entitled to be paid family tax benefit by instalment; and
(ii)
(Repealed by No 45 of 2000)
(iii)
the individual's Part A rate is equal to or exceeds twice the individual's FTB advance rate; and
S 33(1) amended by No 45 of 2000, s 3 Sch 2 items 45 and 46, by repealing para (a)(ii) and inserting para (d), effective 1 July 2000. For transitional provisions see note under s 7A. Para (a)(ii) formerly read:
(ii)
the individual's Part A rate is worked out using Part 2 of Schedule 1 to the Family Assistance Act; and
33(1A)
This subsection applies to an individual who, on the advance assessment day, owes a debt to the Commonwealth (whether arising under this Act or not) that is:
(a)
recoverable under Part 4 by means of deductions from the individual's instalments of family tax benefit under section 84; or
(b)
being recovered by deductions from the individual's instalments of family tax benefit under section 227.
History
S 33(1A) substituted by No 61 of 2005, s 3 and Sch 3 item 10, effective 1 January 2006. S 33(1A) formerly read:
33(1A)
This subsection applies to an individual who, on the advance assessment day, owes a debt to the Commonwealth (whether arising under this Act or not) that is recoverable under Part 4 by means of deductions from the individual's instalments of family tax benefit under section 84.
S 33(1A) inserted by No 45 of 2000, s 3 Sch 2 item 47, effective 1 July 2000. For transitional provisions see note under s 7A.
33(2)
Subject to subsection (2A), an individual's
advance assessment day
for a standard advance period is:
(a)
if paragraph (b) does not apply-the first day in the standard advance period; or
(b)
the day on which the individual becomes entitled to be paid family tax benefit by instalment if:
(i)
the individual is not entitled to be paid family tax benefit by instalment on the first day in the standard advance period; and
(ii)
the individual becomes entitled to be paid family tax benefit by instalment during the standard advance period; and
(iii)
the individual becomes so entitled because of the birth of a child.
History
S 33(2) amended by No 61 of 2005, s 3 and Sch 3 item 11, by substituting "Subject to subsection (2A), an individual's" for "An individual's", effective 26 June 2005.
33(2A)
If an individual's request to the Secretary for the payment of a family tax benefit advance for a standard advance period is made after the start of that period, the individual's advance assessment day for that period is the day on which the individual made the request.
History
S 33(2A) inserted by No 61 of 2005, s 3 and Sch 3 item 12, effective 26 June 2005.
33(3)
An individual's request may operate:
(a)
for a particular standard advance period; or
(b)
for a particular standard advance period and all subsequent standard advance periods.
33(4)
If paragraph (3)(b) applies to an individual's request, the individual may withdraw the request at any time for standard advance periods for which the individual has not been paid a family tax benefit advance.
33(5)
An individual cannot become entitled to be paid more than one family tax benefit advance for a standard advance period.
SECTION 34 Amount of family tax benefit advance
34(1)
The amount of the family tax benefit advance is worked out using the formula:
Number of days × |
FTB advance rate
365 |
|
where:
number of days
means the number of days in the individual's family tax benefit advance period.
34(2)
Subject to subsections (3), (4) and (5), an individual's
family tax benefit advance period
is the standard advance period.
34(3)
If:
(a)
an individual makes a request under section 33; and
(b)
it is not practicable on the first day in the standard advance period to adjust the individual's payments of family tax benefit to take account of the family tax benefit advance that will result from the request;
the individual's family tax benefit advance period starts at the beginning of the first instalment period for which it is practicable to adjust the individual's payment of family tax benefit to take account of the family tax benefit advance.
34(4)
The Secretary may determine that an individual's family tax benefit advance period is to end on a particular day that is earlier than the end of the standard advance period if the Secretary is satisfied that it is appropriate for the period to end on that day having regard to:
(a)
circumstances affecting the individual's eligibility for family tax benefit; and
(b)
circumstances affecting the rate of the family tax benefit that the individual is entitled to be paid.
34(5)
If a determination is made under subsection (4), the individual's family tax benefit advance period ends on the day determined by the Secretary.
SECTION 35 Payment of family tax benefit advance
35(1)
If an individual is entitled to be paid a family tax benefit advance, the Secretary must, at such time and in such manner as the Secretary considers appropriate, pay the individual the advance.
35(2)
This section is subject to Part 4, Division 3 of Part 8B and sections 225 and 226.
History
S 35 substituted by No 95 of 2002, s 3 Sch 2 item 5, effective 1 July 2003. S 35 formerly read:
SECTION 35 Payment of family tax benefit advance
35
Subject to Part 4 (Overpayments and debt recovery) and sections 225 and 226 (which deal with tax debts), if an individual is entitled to be paid a family tax benefit advance, the Secretary must, at such time and in such manner as the Secretary considers appropriate, pay the individual the advance.
S 35 amended by No 45 of 2000, s 3 Sch 2 item 48, by substituting "and 226 (which deal with tax debts)" for "to 228 (which deal with other debts etc)", effective 1 July 2000. For transitional provisions see note under s 7A.
Subdivision A - Request for family tax benefit advance
History
Subdiv A inserted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Pt 3 Div 2 heading.
SECTION 33
Request
33(1)
An individual may request a family tax benefit advance.
33(2)
If an individual makes a request for a family tax benefit advance (the
first advance
) accompanied by a request under section
35B (regular family tax benefit advances), the individual may also request that entitlement to the first advance be determined on a specified future day.
History
S 33 substituted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision and former reading of s 33, see note under Pt 3 Div 2 heading.
No 53 of 2011, s 3 and Sch 1 item 19 also contains the following transitional provision:
19 Transitional - request for determination on a future day
19
A request under subsection 33(2) of the Family Assistance Administration Act (as inserted) for a family tax benefit advance to be determined on a specified future day may only be made on or after 1 January 2012.
SECTION 34
Form of request
34(1)
To be effective a request:
(a)
must be made in a form and manner, contain any information, and be accompanied by any documents required by the Secretary; and
(b)
must specify the amount of family tax benefit advance sought; and
(c)
the amount of family tax benefit advance sought must be at least the minimum amount.
34(2)
If an effective request is made, the Secretary must determine the request in accordance with this Division. If a request is not effective, it is taken never to have been made.
History
S 34 substituted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision and former reading of s 34, see note under Pt 3 Div 2 heading.
SECTION 35
Request may be withdrawn or varied
35(1)
An individual may withdraw or vary a request before the request is determined.
35(2)
The individual may only do so in a manner determined by the Secretary.
35(3)
If a request is withdrawn, it is taken never to have been made.
History
S 35 substituted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision and former reading of s 35, see note under Pt 3 Div 2 heading.
Subdivision B - Entitlement to family tax benefit advance
History
Subdiv B inserted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Pt 3 Div 2 heading.
SECTION 35A
Entitlement to family tax benefit advance
35A(1)
The Secretary must determine that an individual is entitled to be paid a family tax benefit advance if:
(a)
on the advance assessment day, the individual is entitled to be paid family tax benefit by instalment; and
(b)
the individual has made an effective request under section
34 for a family tax benefit advance; and
(c)
on the advance assessment day, the individual's Part A rate (disregarding clauses
5 and
25A of Schedule
1 to the Family Assistance Act) is equal to or exceeds the amount that would, under clause 26 of that Schedule, be the FTB child rate if:
(i)
the individual's Part A rate were required to be worked out using Part 3 of that Schedule; and
(ii)
clause 27 of that Schedule did not apply; and
(d)
on the advance assessment day, the individual has at least one FTB child; and
(e)
on the advance assessment day, the amount of advance that the individual would be entitled to is at least the minimum amount; and
(f)
the Secretary considers, on the basis of information available to the Secretary on the advance assessment day, that the individual will not suffer financial hardship from the individual's Part A rate being reduced as a result of being paid the advance; and
(g)
on the advance assessment day, the individual is not excluded from being paid a family tax benefit advance under subsection (2).
History
S 35A(1) amended by No 98 of 2012, s 3 and Sch 3 item 14, by omitting "for an FTB child who had not turned 18" after "FTB child rate" in para (c), applicable for the purposes of working out eligibility for family tax benefit, and how much family tax benefit is payable, for a day that is on or after 1 January 2013.
35A(2)
An individual is excluded from being paid a family tax benefit advance if:
(a)
an amount of family tax benefit advance paid to the individual more than 12 months before the advance assessment day has not been fully repaid; or
(b)
an amount of family tax benefit advance paid to the individual more than 12 months before the advance assessment day is being repaid as a new advance due to a determination under clause
51 of Schedule
1 to the Family Assistance Act; or
(c)
the individual owes a debt to the Commonwealth (whether arising under this Act or not) that is:
(i)
recoverable under Part 4 by means of deductions from the individual's instalments of family tax benefit under section 84 (unless that debt has been written off because of subsection 95(4A) or (4B)); or
(ii)
being recovered by deductions from the individual's instalments of family tax benefit under section 227; or
(d)
on the advance assessment day, the Secretary is prohibited from making a payment of family tax benefit to the individual under section
32AA or
32AD (non-payment for non-lodgment of tax returns).
35A(3)
An individual's
advance assessment day
is the day the Secretary determines the individual's entitlement to be paid a family tax benefit advance.
35A(4)
If the individual is not entitled to be paid a family tax benefitadvance under subsection (1), the Secretary must determine that the individual is not entitled to the family tax benefit advance.
History
S 35A inserted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Pt 3 Div 2 heading.
Subdivision C - Regular family tax benefit advances
History
Subdiv C inserted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Pt 3 Div 2 heading.
SECTION 35B
Regular family tax benefit advances
35B(1)
An individual who makes a request in accordance with section
34 for a family tax benefit advance of the minimum amount (the
first advance
) may, when making the request, also request that a family tax benefit advance of the minimum amount be paid to the individual at regular intervals of 182 days.
35B(2)
For the request for payment of a family tax benefit advance at regular intervals to be effective, the request must be made in a form and manner, contain any information, and be accompanied by any documents, required by the Secretary.
35B(3)
If an individual makes an effective request under this section:
(a)
the Secretary must make a determination under section
35A, in relation to the individual's eligibility for a family tax benefit advance of the minimum amount, at intervals that would best facilitate payment in accordance with the request; and
(b)
the
advance assessment day
for a determination referred to in paragraph (a) is:
(i)
if the individual has not previously been paid a family tax benefit advance requested under this section - the day that falls immediately after the end of an interval of 182 days that began on the day the first advance was paid; or
(ii)
if the individual has previously been paid a family tax benefit advance requested under this section - the day that falls immediately after the end of the last of the intervals of 182 days, the first of which began on the day the first advance was paid.
35B(4)
The Secretary must, in making a determination referred to in subsection (3), treat paragraph
35A(1)(b) (requirement to make an effective request) as having been satisfied if:
(a)
the individual has made an effective request under this section; and
(b)
the request has not been withdrawn under subsection (6) before the determination is made; and
(c)
the individual has not failed to repay the last family tax benefit advance paid in response to the request under section
34 mentioned in subsection (1), or the request under this section, within 182 days.
35B(5)
A request under subsection (1) ceases to be effective if:
(a)
the Secretary, in making a determination referred to in subsection (3), determines that the individual is not entitled to a family tax benefit advance; or
(b)
the individual withdraws the request under subsection (6).
35B(6)
An individual may, in a manner determined by the Secretary, withdraw the request at any time.
History
S 35B inserted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Pt 3 Div 2 heading.
Subdivision D - Amount of family tax benefit advance
History
Subdiv D inserted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Pt 3 Div 2 heading.
SECTION 35C
Amount of family tax benefit advance
35C(1)
The amount of the family tax benefit advance is the smaller of the following amounts:
(a)
the amount of advance sought;
(b)
the maximum amount of advance payable to the individual on the advance assessment day worked out under section
35D less the original amount of each family tax benefit advance paid to the individual that is unrepaid on that day.
35C(2)
When working out the original amount of each family tax benefit advance paid to the individual that is unrepaid for the purposes of paragraph (1)(b), disregard clause
51 of Schedule
1 to the Family Assistance Act.
35C(3)
The Secretary may determine that the amount of the family tax benefit advance is a lower amount than the amount that applies under subsection (1) if the Secretary is satisfied that the individual would suffer financial hardship if the individual's Part A rate were reduced as a result of being paid that amount.
History
S 35C inserted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Pt 3 Div 2 heading.
SECTION 35D
Maximum amount of family tax benefit advance payable
35D(1)
Subject to subsection (2), the
maximum amount
of family tax benefit advance payable to the individual is set out in the following table:
Maximum amount of family tax benefit advance
|
Item
|
If 7.5% of the individual's adjusted Part A rate is:
|
The individual's maximum amount of family tax benefit advance is:
|
1 |
greater than or equal to 23.3% of the standard rate for a child under 13 |
23.3% of the standard rate for a child under 13 |
2 |
less than 23.3% and greater than 7.5% of the standard rate for a child under 13 |
7.5% of the individual's adjusted Part A rate |
3 |
less than or equal to 7.5% of the standard rate for a child under 13 |
7.5% of the standard rate for a child under 13 |
Member of a couple in a blended family
35D(2)
If a determination under section
28 of the Family Assistance Act that the individual is eligible for a percentage (the
section 28 percentage
) of the family tax benefit for FTB children of the individual is in force, the
maximum amount
of family tax benefit advance payable to the individual is the section
28 percentage of the amount worked out for the individual under subsection (1).
Rounding
35D(3)
Amounts worked out under this section must be rounded to the nearest cent (rounding 0.5 cents upwards).
Definitions
35D(4)
In this section:
adjusted Part A rate
, in relation to an individual, means the individual's Part A rate disregarding:
(a)
clause 38A of Schedule
1 to the Family Assistance Act; and
(b)
any reduction under clause
5 or
25A of that Schedule.
standard rate for a child under 13
means the FTB child rate for one FTB child who is under 13 years of age worked out under clause 7 of Schedule 1 to the Family Assistance Act (disregarding clauses 8 to 11 of that Schedule).
History
S 35D inserted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Pt 3 Div 2 heading. No 53 of 2011, s 3 and Sch 1 item 18 also contains the following transitional provision:
18 Transitional - percentage of standard rate for a child under 13 for 2011-12
18
For the purpose of subsection 35D(1) of the Family Assistance Administration Act as inserted, 23.3% of the standard rate for a child under 13 is taken to be $1000 for the 2011-12 financial year.
Subdivision E - Payment of family tax benefit advance
History
Subdiv E inserted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Pt 3 Div 2 heading.
SECTION 35E
Payment of advance
35E(1)
If an individual is entitled to be paid a family tax benefit advance, the Secretary must, at such time and in such manner as the Secretary considers appropriate, pay the individual the advance.
35E(2)
This section is subject to Part
4, Division
3 of Part
8B and sections
225 and
226.
History
S 35E inserted by No 53 of 2011, s 3 and Sch 1 item 13, applicable to family tax benefit advances requested on or after 1 July 2011. For transitional provision, see note under Pt 3 Div 2 heading.
Division 2A - Schoolkids bonus
History
Div 2A repealed by No 96 of 2014, s 3 and Sch 9 item 15, effective 31 December 2016. No 96 of 2014, s 3 and Sch 9 item 24 contains the following saving provisions:
Part 2 - Saving provisions
24 Saving provisions
(1)
If, before the commencement of this item, an individual was, under Division 1A of Part 3 of the Assistance Act, eligible for schoolkids bonus on a bonus test day occurring before that commencement, then, despite the amendments made by Part 1 of this Schedule, the Assistance Act and the Administration Act, as in force immediately before that commencement, continue to apply on and after that commencement in relation to that eligibility.
…
(4)
In this item:
Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
Assistance Act
means the A New Tax System(Family Assistance) Act 1999.
Div 2A inserted by No 50 of 2012, s 3 and Sch 2 item 13, effective 27 May 2012.
SECTION 35F
35F
Entitlement to schoolkids bonus
(Repealed by No 96 of 2014)
History
S 35F repealed by No 96 of 2014, s 3 and Sch 9 item 15, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 2A heading. S 35F formerly read:
SECTION 35F Entitlement to schoolkids bonus
35F
If an individual is eligible under Division 1A of Part 3 of the Family Assistance Act for schoolkids bonus on a bonus test day, the individual is entitled to schoolkids bonus on the bonus test day.
S 35F inserted by No 50 of 2012, s 3 and Sch 2 item 13, effective 27 May 2012.
SECTION 35G
35G
Payment of schoolkids bonus
(Repealed by No 96 of 2014)
History
S 35G repealed by No 96 of 2014, s 3 and Sch 9 item 15, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 2A heading. S 35G formerly read:
SECTION 35G Payment of schoolkids bonus
35G(1)
If an individual is entitled to schoolkids bonus on a bonus test day, the Secretary must pay the payment to the individual in a single lump sum:
(a)
on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and
(b)
in such manner as the Secretary considers appropriate.
Note:
The individual does not have to make a claim for the payment.
35G(2)
If, on the bonus test day, section 32AA or 32AD prevents the Secretary from making a payment of family tax benefit to the individual, or the individual's partner, worked out on an estimated income basis, the Secretary must not pay the schoolkids bonus to the individual at a time that is earlier than the time family tax benefit is paid to the individual, or the individual's partner, in relation to that bonus test day.
History
S 35G(2) amended by No 50 of 2012, s 3 and Sch 2 item 22, by substituting "an estimated income basis" for "the basis referred to in subsection 20(1), (2A) or (3)", effective 1 July 2012.
S 35G inserted by No 50 of 2012, s 3 and Sch 2 item 13, effective 27 May 2012.
SECTION 35H
35H
Obligation to notify change of circumstances
(Repealed by No 96 of 2014)
History
S 35H repealed by No 96 of 2014, s 3 and Sch 9 item 15, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 2A heading. S 35H formerly read:
SECTION 35H Obligation to notify change of circumstances
35H(1)
If:
(a)
an individual is eligible for schoolkids bonus on a bonus test day; and
[
CCH Note:
No 70 of 2013, s 3 and Sch 3 item 35(2) contains the following application provision:
35(2)
Paragraph 35H(1)(a) of the A New Tax System (Family Assistance) (Administration) Act 1999, as inserted, applies in relation to bonus test days occurring on or after 28 June 2013.]
(b)
there is a change in circumstances that may affect the individual's eligibility for schoolkids bonus on a later bonus test day or the amount of schoolkids bonus for the individual for a later bonus test day;
the individual must, in the manner set out in a written notice given to the individual under subsection (3) and as soon as practicable after the change in circumstances, notify the Secretary of that change.
35H(2)
The Secretary must approve a manner of notification that an individual is to use when notifying the Secretary of a thing under subsection (1).
35H(3)
The Secretary must, by written notice, notify the individual of the approved manner of notification.
S 35H inserted by No 70 of 2013, s 3 and Sch 3 item 34, effective 28 June 2013.
SECTION 35J
35J
Determination of eligibility may be based on estimate
(Repealed by No 96 of 2014)
History
S 35J repealed by No 96 of 2014, s 3 and Sch 9 item 15, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 2A heading. S 35J formerly read:
SECTION 35J Determination of eligibility may be based on estimate
35J
If:
(a)
an individual's eligibility under Division 1A of Part 3 of the Family Assistance Act for schoolkids bonus on a bonus test day is required to be determined; and
(b)
information about the amount of adjusted taxable income needed for the determination of the eligibility is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and
(c)
the individual gives the Secretary an estimate of the amount needed; and
(d)
the Secretary considers the estimate to be reasonable;
the Secretary may determine the individual's eligibility on the basis of the estimate.
S 35J inserted by No 96 of 2014, s 3 and Sch 9 item 1N, effective 5 September 2014.
Division 3 - Stillborn baby payment
History
Div 3 heading substituted by No 70 of 2013, s 3 and Sch 2A item 31, effective 1 March 2014. The heading formerly read:
Division 3 - Baby bonus
No 70 of 2013, s 3 and Sch 2A item 67 contains the following application and transitional provisions:
67 Application and transitional provisions - Parts 1 and 2
(1)
Despite the amendments made by this Schedule, the Assistance Act and the Administration Act, as in force immediately before the commencement of this item, to the extent to which they relate to baby bonus, continue to apply on and after that commencement in relation to an individual if the following circumstances exist:
(a)
for subsection 36(2) of the Assistance Act - the child was born before 1 March 2014;
(b)
for subsection 36(3) of the Assistance Act - the child was born before 1 March 2014;
(c)
for subsection 36(4) of the Assistance Act - the child was born as a stillborn child before 1 March 2014;
(d)
for subsection 36(5) of the Assistance Act - the child was entrusted to care before 1 March 2014.
(2)
Subclause 35A(2) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014.
(3)
Subclause 35A(5) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born on or after 1 March 2014.
(4)
Subclause 35A(7) of Schedule 1 to the Assistance Act, as inserted by this Schedule, applies in relation to a child who is entrusted to care on or after 1 March 2014.
(5)
To avoid doubt, for the purposes of paragraph 35B(1)(a) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child born alive to a woman, take into account children born alive to the woman before, on or after 1 March 2014.
(6)
To avoid doubt, for the purposes of paragraph 35B(1)(b) or (c) of Schedule 1 to the Assistance Act, as inserted by this Schedule, in working out whether a child is the first child entrusted to the care of an individual, or the partner of an individual, take into account children entrusted to the care of the individual, or the partner of the individual, before, on or after 1 March 2014.
(7)
Paragraph 36(1)(a) of the Assistance Act, as inserted by this Schedule, applies in relation to a child who is born as a stillborn child on or after 1 March 2014.
(8)
To avoid doubt, for the purposes of paragraph 66(1)(a) of the Assistance Act, as inserted by this Schedule, in working out whether a child is the first stillborn child of a woman, take into account children born as stillborn children of the woman before, on or after 1 March 2014.
(9)
Despite the amendments made by this Schedule, section 52-150 of the Income Tax Assessment Act 1997 (as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement.
(10)
Despite the amendments made by this Schedule:
(a)
paragraph (e) of the definition of
category I welfare payment
in section 123TC of the Social Security (Administration) Act 1999 (as in force immediately before the commencement of this item); and
(b)
paragraph (p) of the definition of
category Q welfare payment
in that section as so in force; and
(c)
paragraph (c) of the definition of
category S welfare payment
in that section as so in force; and
(d)
sections 123XJA and 123XJC of that Act as so in force;
continue to apply on and after that commencement in relation to payments of baby bonus made before, on or after that commencement.
(11)
Despite the amendments made by this Schedule, paragraph 31(2)(f) of the Paid Parental Leave Act 2010 (as in force immediately before the commencement of this item) continues to apply on and after that commencement in relation to working out eligibility for parental leave pay for a child before, on or after that commencement.
(12)
In this item:
Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
No 59 of 2004, s 3 and Sch 2 item 25, contains the following saving provision:
25 Saving provision for maternity allowance claims etc.
(1)
Despite the amendments of Division 3 of Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999, that Division applies in relation to the following as if the amendments had not been made:
(a)
claims for maternity allowance;
(b)
determination of claims for maternity allowance;
(c)
payments of maternity allowance.
(2)
It does not matter whether the claims were or are made before, on or after commencement.
SECTION 36
36
Need for a claim
The only way that a person can become entitled to be paid a stillborn baby payment is to make a claim in accordance with this Division.
History
S 36 substituted by No 70 of 2013, s 3 and Sch 2A item 32, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 36 formerly read:
SECTION 36 Need for a claim
36
The only way that a person can become entitled to be paid baby bonus is to make a claim in accordance with this Division.
S 36 amended by No 49 of 2012, s 3 and Sch 1 item 20, by omitting "or maternity immunisation allowance" after "baby bonus", effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 36 amended by No 82 of 2007, s 3 and Sch 6 item 28, by substituting "baby bonus" for "maternity payment", applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 36 amended by No 59 of 2004, s 3 and Sch 2 item 16, by substituting "maternity payment" for "maternity allowance", effective 1 July 2004. For saving provision, see note under Div 3 heading.
SECTION 37
37
Who can claim
The only persons who can make a claim in accordance with this Division are individuals.
History
S 37 substituted by No 70 of 2013, s 3 and Sch 2A item 32, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 37 formerly read:
SECTION 37 Who can claim
37
The only persons who can make a claim in accordance with this Division are individuals.
SECTION 38
How to claim
38(1)
An individual (the
claimant
) may make a claim for payment of:
(a)
a stillborn baby payment in normal circumstances; or
(b)
a stillborn baby payment because of the death of another individual.
38(2)
A claim is not effective unless:
(a)
the claim:
(i)
is made in a form and manner; and
(ii)
contains any information; and
(iii)
is accompanied by any documents;
required by the Secretary; and
(b)
in the case of a claim for a stillborn baby payment in normal circumstances - the claim contains an estimate of the sum of:
(i)
the individual's adjusted taxable income; and
(ii)
if the individual is a member of a couple on the day the claim is made - the adjusted taxable income of the individual's partner;
for the 6-month period mentioned in paragraph 36(1)(d) of the Family Assistance Act; and
(c)
in the case of a claim for a stillborn baby payment in normal circumstances - the tax file number requirement in section
38A has been satisfied in relation to the claim; and
(d)
in the case of a claim for a stillborn baby payment because of the death of another individual - the tax file number requirement in section
38B has been satisfied in relation to the claim.
Estimate of adjusted taxable income
38(3)
For the purposes of paragraph (2)(b):
(a)
a reference in Schedule
3 to the Family Assistance Act to an income year is taken to be a reference to the 6-month period referred to in that paragraph; and
(b)
disregard subclause
2(2) and clauses
3 and
3A of that Schedule.
History
S 38 substituted by No 70 of 2013, s 3 and Sch 2A item 32, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 38 formerly read:
SECTION 38 How to claim
38(1)
An individual (the
claimant
) may make a claim for payment of:
(a)
baby bonus in normal circumstances; or
(b)
baby bonus because of the death of another individual.
History
S 38(1) amended by No 49 of 2012, s 3 and Sch 1 item 21, by omitting "or maternity immunisation allowance" after "baby bonus" in para (a) and (b), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 38(1) amended by No 59 of 2004, s 3 and Sch 2 item 16, by substituting "maternity payment" for "maternity allowance" (wherever occurring), effective 1 July 2004. For saving provision, see note under Div 3 heading.
S 38(1) amended by No 30 of 2003, s 3 and Sch 2 item 20, by substituting "individual" for "person", effective 15 April 2003.
38(2)
A claim is not effective unless:
(a)
the claim:
(i)
is made in a form and manner; and
(ii)
contains any information; and
(iii)
is accompanied by any documents;
required by the Secretary; and
(aa)
in the case of a claim for baby bonus - the claim contains an estimate of the sum of:
(i)
the individual's adjusted taxable income; and
(ii)
if the individual is a member of a couple on the day the claim is made - the adjusted taxable income of the individual's partner;
the 6 month period mentioned in paragraph 36(2)(d), (3)(e), (4)(c) or (5)(d) of the Family Assistance Act; and
(b)
in the case of a claim for baby bonus in normal circumstances - the tax file number requirement in section 38A has been satisfied in relation to the claim; and
(c)
in the case of a claim by an individual for baby bonus because of the death of another individual - the tax file number requirement in section 38B has been satisfied in relation to the claim.
History
S 38(2) amended by No 49 of 2012, s 3 and Sch 1 item 21, by omitting "or maternity immunisation allowance" after "baby bonus" in para (b) and (c), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 38(2) amended by No 63 of 2008, s 3 and Sch 2 item 16, by inserting para (aa), effective 1 January 2009.
S 38(2) amended by No 59 of 2004, s 3 and Sch 2 item 16, by substituting "maternity payment" for "maternity allowance" (wherever occurring), effective 1 July 2004. For saving provision, see note under Div 3 heading.
S 38(2) substituted by No 30 of 2003, s 3 and Sch 2 item 21, effective 15 April 2003. S 38(2) formerly read:
Form etc of claim
38(2)
To be effective, a claim must:
(a)
be made in a form and manner; and
(b)
contain any information; and
(c)
be accompanied by any documents;
required by the Secretary.
38(2A)
A claim is not effective if it is made before the early claim day.
History
S 38(2A) inserted by No 105 of 2010, s 3 and Sch 1 item 23, effective 1 October 2010. For transitional provisions, see note under s 3(1), definition of "early claim day".
Estimate of adjusted taxable income
38(3)
For the purposes of paragraph (2)(aa):
(a)
a reference in Schedule 3 to the Family Assistance Act to an income year is taken to be a reference to the 6 month period referred to in that paragraph; and
(b)
disregard subclause 2(2) and clauses 3 and 3A of that Schedule.
History
S 38(3) inserted by No 63 of 2008, s 3 and Sch 2 item 17, effective 1 January 2009.
S 38 amended by No 82 of 2007, s 3 and Sch 6 item 29, by substituting "baby bonus" for "maternity payment" (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
SECTION 38A
Tax file number requirement to be satisfied for claims for stillborn baby payment in normal circumstances to be effective
38A(1)
This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph
38(2)(b) (which states what is required for certain claims to be effective).
38A(2)
The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN claim person. However, the requirement does not apply in relation to a TFN claim person if a determination is in force under subsection (7) in relation to the person.
Statement of tax file number
38A(3)
The first kind of statement that can be made is a statement of the TFN claim person's tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only.
Statement that TFN claim person does not know what his or her tax file number is etc.
38A(4)
The second kind of statement that can be made is a statement by the TFN claim person that the person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number - that number.
Statement that an application for a tax file number is pending
38A(5)
The third kind of statement that can be made is a statement by the TFN claim person that the person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person - that number; or
(ii)
if the application is refused - that the application has been refused; or
(iii)
if the application is withdrawn - that the application has been withdrawn.
How statement to be given
38A(6)
A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
38A(7)
The Secretary may determine that the requirement in subsection (2) does not apply to a TFN claim person if:
(a)
the person is, or was, the claimant's partner; and
(b)
the claimant cannot obtain from the person:
(i)
the person's tax file number; or
(ii)
a statement by the person under subsection (4) or (5).
History
S 38A inserted by No 30 of 2003, s 3 and Sch 2 item 22, effective 15 April 2003.
SECTION 38B
Tax file number requirement to be satisfied for claims for stillborn baby payment because of the death of another individual to be effective
38B(1)
This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph
38(2)(c) (which states what is required for claims in substitution because of the death of another individual to be effective).
38B(2)
The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN substitution person. However, the requirement does not apply in relation to a TFN substitution person if a determination is in force under subsection (7) or (8) in relation to the person.
Statement of tax file number
38B(3)
The first kind of statement that can be made is a statement of a TFN substitution person's tax file number. Regardless of who the TFN substitution person is, this kind of statement can be made by the claimant only.
Statement that TFN substitution person does not know what his or her tax file number is
38B(4)
The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual's partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number - that number.
Statement that an application for a tax file number is pending
38B(5)
The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual's partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person - that number; or
(ii)
if the application is refused - that the application has been refused; or
(iii)
if the application is withdrawn - that the application has been withdrawn.
How statement to be given
38B(6)
A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
38B(7)
The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person's tax file number.
38B(8)
The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement by the person under subsection (4) or (5).
History
S 38B inserted by No 30 of 2003, s 3 and Sch 2 item 22, effective 15 April 2003.
SECTION 39
Restrictions on claiming
"Normal circumstances" entitlement must not already have been determined, or be awaiting determination, on a previous claim
39(1)
A claim for payment of a stillborn baby payment in normal circumstances is not effective if the claimant has previously made such a claim based on the same circumstances (whether or not the claim has yet been determined).
Timing of "normal circumstances" stillborn baby payment claim
39(2)
Subject to subsections
(3),
(3A) and
(4), a claim for payment of a stillborn baby payment in normal circumstances is not effective unless it is made before the end of the period of 52 weeks beginning on the day of the birth of the stillborn child.
History
S 39(2) amended by No 14 of 2014, s 3 and Sch 12 item 87, by substituting "subsections (3), (3A) and (4)" for "subsections (3) and (4)", effective 1 March 2014.
39(3)
If the Secretary is satisfied that the claimant was unable to make a claim for payment of a stillborn baby payment in normal circumstances because of severe illness associated with the birth of the stillborn child, the Secretary may extend the period of 52 weeks mentioned in subsection
(2) to such longer period as the Secretary considers appropriate.
39(3A)
If:
(a)
in relation to any day during the period of 52 weeks mentioned in subsection (2), paragraphs
36(2)(a) and
(b) of the Family Assistance Act apply in relation to the claimant or the claimant's partner; and
(b)
after the end of, or during the last 13 weeks of, that 52-week period, the Secretary gives the claimant, or the claimant's partner, a notice specifying that the claimant's or the claimant's partner's rate of family tax benefit consists of or includes a Part A rate greater than nil;
subsection 36(2)(a)(2) of this section does not apply if the claim for payment of a stillborn baby payment is made within the period of 13 weeks after the day on which the notice is given.
History
S 39(3A) inserted by No 14 of 2014, s 3 and Sch 12 item 88, effective 1 March 2014.
39(4)
If:
(a)
the claimant, or the claimant's partner, made a claim in accordance with Part 2-4 of the
Paid Parental Leave Act 2010 for parental leave pay for the child to whom the claim for payment of a stillborn baby payment relates; and
(b)
the claimant, or the claimant's partner, is given a notice under section 24 of that Act in relation to the claim for parental leave pay that states that parental leave pay is not payable and no determination of the kind mentioned in paragraph 13(6)(b) or 14(4)(b) of that Act has been made; and
(c)
the notice is given:
(i)
after the end of the period of 52 weeks mentioned in subsection (2) of this section; or
(ii)
during the last 13 weeks of that period of 52 weeks;
subsection (2) of this section does not apply if the claim for payment of a stillborn baby payment is made within the period of 13 weeks after the day on which the notice is given.
History
S 39(4) amended by No 4 of 2023, s 3 and Sch 2 item 9, by substituting para (b), effective 26 March 2023. Para (b) formerly read:
(b)
the claimant, or the claimant's partner, is given a notice under section 24 of that Act in relation to the claim for parental leave pay that states that:
(i)
if the claim is a claim for parental leave pay in relation to the maximum PPL period for the child - parental leave pay is not payable and no determination of the kind mentioned in paragraph 13(4)(b), 14(4)(b), 14(7)(b), 15(2)(b), 15(6)(b) or 16(5)(b) of that Act has been made; or
(ii)
if the claim is a claim for parental leave pay for a flexible PPL day for the child - parental leave pay is not payable and no determination of the kind mentioned in paragraph 17A(4)(b) or 17B(5)(b) of that Act has been made; and
S 39(4) amended by No 53 of 2020, s 3 and Sch 1 item 7, by substituting para (b), effective 1 July 2020. Para (b) formerly read:
(b)
the Secretary notifies the claimant, or the claimant's partner, under section 24 of that Act that parental leave pay is not payable for the child; and
"Bereavement" entitlement must not already have been determined, or be awaiting determination, on a previous claim
39(5)
A claim for payment of a stillborn baby payment because of the death of another individual is not effective if the claimant has previously made such a claim because of the death of that individual (whether or not the claim has yet been determined).
History
S 39 substituted by No 70 of 2013, s 3 and Sch 2A item 35, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 39 formerly read:
SECTION 39 Restrictions on claiming
"Normal circumstances" entitlement must not already have been determined, or be awaiting determination, on a previous claim
39(1)
A claim for payment of baby bonus in normal circumstances is not effective if the claimant has previously made such a claim based on the same circumstances (whether or not the claim has yet been determined).
History
S 39(1) amended by No 49 of 2012, s 3 and Sch 1 item 24, by omitting "or maternity immunisation allowance" after "baby bonus", effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
39(1A)
However, subsection (1) does not apply to a claim for payment of baby bonus in respect of a child if:
(a)
section 36A of the Family Assistance Act applied in relation to an individual's eligibility for baby bonus in respect of the child, but ceased to apply because of subsection 36A(3) of that Act; and
(b)
the claim is the individual's first claim for payment of baby bonus in respect of the child after that section so ceased to apply.
History
S 39(1A) amended by No 53 of 2011, s 3 and Sch 5 items 26 and 27, by inserting "of the Family Assistance Act" after "section 36A" and "of that Act" after "subsection 36A(3)" in para (a), effective 1 July 2011.
S 39(1A) inserted by No 105 of 2010, s 3 and Sch 1 item 24, effective 1 October 2010. For transitional provisions, see note under s 3(1), definition of "early claim day".
"Normal circumstances" baby bonus claim must be made within limited period after birth etc of child
39(2)
Subject to subsections (3) and (3A), a claim for payment of baby bonus in normal circumstances is not effective unless it is made before the end of the period of 52 weeks beginning on:
(a)
if the circumstances covered by the claim involve eligibility under any of subsections 36(2) to (4) of the Family Assistance Act - the day of the birth of the child mentioned in that subsection; or
(b)
if the circumstances covered by the claim involve eligibility under subsection 36(5) of the Family Assistance Act - the day the child becomes entrusted to the care of the claimant.
History
S 39(2) amended by No 70 of 2013, s 3 and Sch 3 item 40, by substituting "becomes entrusted" for "is entrusted" in para (b), applicable in relation to a child becoming entrusted to the care of a person before, on or after 28 June 2013. However, the amendment does not affect the rights or liabilities arising between parties to a proceeding heard and finally determined by a court before 28 June 2013, to the extent that those rights or liabilities arose from, or were affected by, a child being entrusted to the care of a person.
S 39(2) amended by No 70 of 2013, s 3 and Sch 1 items 4 to 6, by substituting "unless it is made before the end of the period of 52 weeks beginning on" for "if it is made later than 52 weeks after", "the day of the birth" for "the birth" in para (a) and "the day" for "the time" in para (b), applicable in relation to claims for payment of baby bonus that are made on or after 28 June 2013.
S 39(2) amended by No 105 of 2010, s 3 and Sch 1 item 25, by substituting "subsections (3) and (3A)" for "subsection (3)", effective 1 October 2010. For transitional provisions, see note under s 3(1), definition of "early claim day".
S 39(2) amended by No 63 of 2008, s 3 and Sch 2 item 43, by substituting para (b) for paras (b) and (c), applicable in relation to children who become entrusted to care (within the meaning of the A New Tax System (Family Assistance) Act 1999, as amended by Part 2 of Schedule 3 to the Family Assistance and Other Legislation Amendment Act 2013) on or after 1 January 2009. Para (b) and (c) formerly read:
(b)
if the circumstances covered by the claim involve eligibility under subsection 36(5) of the Family Assistance Act and the child mentioned in that subsection arrives in Australia from overseas as part of the process for the adoption of the child - the time the child arrives in Australia; or
(c)
if the circumstances covered by the claim involve eligibility under subsection 36(5) of the Family Assistance Act and the child mentioned in that subsection does not arrive in Australia from overseas as part of the process for the adoption of the child - the time the child is entrusted to the care of the claimant.
S 39(2) amended by No 63 of 2008, s 3 and Sch 2 item 18, by substituting "52" for "26", effective 1 January 2009.
S 39(2) amended by No 61 of 2005, s 3 and Sch 2 item 3, by substituting paras (b) and (c) for para (b), effective 1 July 2005. No 61 of 2005, s 3 and Sch 2 Part 2 contains the following application, transitional and other provisions:
Definition of
commencement
4
In this Part:
commencement
means the commencement of the amendments made by Part 1 of this Schedule.
Application of amendments made by Part 1
5
The amendments made by Part 1 of this Schedule apply in relation to any child:
(a)
who is, as part of the process for the adoption of the child by an individual, entrusted to the care of the individual on or after 1 July 2004; and
(b)
in respect of whom maternity payment has not already been paid.
6 Transitional extension of claim deadline
(1)
This item applies to a claim for payment of maternity payment in normal circumstances if:
(a)
before commencement, a child is entrusted to the care of the claimant, as part of the process for the adoption of the child by the claimant; and
(b)
if the child arrives in Australia from overseas as part of the process for the adoption - the child arrives in Australia before commencement.
(2)
Paragraphs 39(2)(b) and (c) of the A New Tax System (Family Assistance) (Administration) Act 1999 do not apply in relation to the claim.
(3)
The claim is not effective if made later than 26 weeks after commencement.
(4)
The reference in subsection 39(3) of the A New Tax System (Family Assistance) (Administration) Act 1999 to the period of 26 weeks mentioned in subsection (2) is taken to be a reference to the period of 26 weeks mentioned in subitem (3).
7 No maternity payment if maternity allowance already paid in respect of child
(1)
An individual is not eligible for maternity payment in respect of a child if:
(a)
after this item commences, the child is entrusted to the individual's care, as part of the process for the adoption of the child by the individual; and
(b)
maternity allowance has been paid to any person in respect of the child.
(2)
In this item:
maternity allowance
means maternity allowance under Division 2 of Part 3 of the A New Tax System (Family Assistance) Act 1999, as in force before item 1 of Schedule 2 to the Family Assistance Legislation Amendment (More Help for Families - Increased Payments) Act 2004 commenced.
Para (b) formerly read:
(b)
if the circumstances covered by the claim involve eligibility under subsection 36(5) of that Act - the time the child mentioned in that subsection is entrusted to the care of the claimant.
Extension of 52 week period in subsection (2)
39(3)
If the Secretary is satisfied that the claimant was unable to make a claim for payment of baby bonus in normal circumstances because of severe illness associated with the birth of the child concerned, the Secretary may extend the period of 52 weeks mentioned in subsection (2) to such longer period as the Secretary considers appropriate.
History
S 39(3) amended by No 63 of 2008, s 3 and Sch 2 item 19, by substituting "52" for "26", effective 1 January 2009.
39(3A)
If:
(a)
the claimant, or the claimant's partner, made a claim in accordance with Part 2-4 of the Paid Parental Leave Act 2010 for parental leave pay for the child to whom the claim for payment of baby bonus relates; and
(b)
the Secretary notifies the claimant, or the claimant's partner, under section 24 of that Act that parental leave pay is not payable for the child; and
(c)
the notice is given
(i)
after the end of the period of 52 weeks mentioned in subsection (2) of this section; or
(ii)
during the last 13 weeks of that period of 52 weeks;
subsection (2) of this section does not apply if the claim for payment of baby bonus is made within the period of 13 weeks after the day on which the notice is given.
History
S 39(3A) inserted by No 105 of 2010, s 3 and Sch 1 item 26, effective 1 October 2010. For transitional provisions, see note under s 3(1), definition of "early claim day".
39(4)
(Repealed by No 49 of 2012)
History
S 39(4) repealed by No 49 of 2012, s 3 and Sch 1 item 25, effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 39(4) formerly read:
"Normal circumstances" maternity immunisation allowance claim
39(4)
A claim for payment of maternity immunisation allowance in normal circumstances is not effective if it is made after the time specified in the following table:
Normal circumstances maternity immunisation allowance claim
|
Item
|
If the claim is based on eligibility for the allowance under:
|
the claim is not effective if it is made after:
|
1 |
Subsection 39(2) of the Family Assistance Act |
2 years after the birth of the child |
2 |
Subsection 39(2A) of the Family Assistance Act |
5 years after the birth of the child |
3 |
Subsection 39(3) of the Family Assistance Act |
5 years after the delivery of the child |
4 |
Subsection 39(4) of the Family Assistance Act |
the later of:
(a) 2 years after the death of the child; and
(b) 5 years after the birth of the child |
5 |
Subsection 39(5) of the Family Assistance Act |
4 years after the birth of the child |
6 |
Subsection 39(6) of the Family Assistance Act |
(a) if subsection 39(7) of that Act applies - 2 years beginning on the day of the arrival mentioned in paragraph 39(6)(d) of that Act; or
(b) if subsection 39(8) of that Act applies - 2 years after the death of the child |
7 |
Subsection 39(9) of the Family Assistance Act |
the later of:
(a) 2 years after the death of the child; and
(b) 5 years after the birth of the child |
S 39(4) substituted by No 143 of 2008, s 3 and Sch 1 item 10, applicable in relation to claims for payment of maternity immunisation allowance made on or after 1 January 2009. S 39(4) formerly read:
"Normal circumstances" maternity immunisation allowance claim must be made within limited period after birth etc of child
39(4)
A claim for payment of maternity immunisation allowance in normal circumstances is not effective if it is made after:
(a)
if the child mentioned in section 39 of the Family Assistance Act is not stillborn but dies before reaching the age of 2 years-the later of:
(i)
13 weeks after the death of the child; and
(ii)
2 years after the birth of the child; or
(b)
in any other case - 2 years after the birth of the child.
"Bereavement" entitlement must not already have been determined, or be awaiting determination, on a previous claim
39(5)
A claim for payment of baby bonus because of the death of another individual is not effective if the claimant has previously made such a claim because of the death of that individual (whether or not the claim has yet been determined).
History
S 39(5) amended by No 49 of 2012, s 3 and Sch 1 item 26, by omitting "or maternity immunisation allowance" after "baby bonus", effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 39(5) amended by No 30 of 2003, s 3 and Sch 2 item 23, by substituting "individual" for "person" (wherever occurring), effective 15 April 2003.
S 39 amended by No 82 of 2007, s 3 and Sch 6 item 29, by substituting "baby bonus" for "maternity payment" (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 39 amended by No 59 of 2004, s 3 and Sch 2 item 16, by substituting "maternity payment" for "maternity allowance" (wherever occurring), effective 1 July 2004. For saving provision, see note under Div 3 heading.
SECTION 40
Claim may be withdrawn
40(1)
A claimant may withdraw or vary a claim before the claim is determined.
40(2)
The claimant may only do so in a manner determined by the Secretary.
40(3)
If a claim is withdrawn, it is taken never to have been made.
SECTION 41
Secretary must determine claim
41(1)
If a claim is effective, the Secretary must determine the claim in accordance with this section and sections
42 to
44. If the claim is not effective, it is taken not to have been made.
Information to be taken into account
41(2)
The Secretary is to make the determination:
(a)
having regard only to the information in the claim (and any accompanying documents or information required by the Secretary); or
(b)
having regard to the things in paragraph
(a) and also to any other information or documents (whether or not provided by the claimant).
Deferral of "normal circumstances" stillborn baby payment determination pending resolution of parental leave pay
41(3)
If:
(a)
the claim is one for payment of a stillborn baby payment in normal circumstances; and
(b)
the claimant, or the claimant's partner, has made a claim in accordance with Part 2-4 of the
Paid Parental Leave Act 2010 for parental leave pay for the child to whom the claim for a stillborn baby payment relates;
the Secretary must not determine the claim for a stillborn baby payment until one of the following occurs:
(c)
if the Secretary determines under that Act that parental leave pay for the child is payable to the person who made the claim for parental leave pay:
(i)
(Repealed by No 4 of 2023)
(ii)
the instalment period (within the meaning of that Act) for the instalment of parental leave pay that relates to the first of those days has ended; or
(iii)
the Secretary revokes the determination under section 25 of that Act;
(d)
the claimant, or the claimant's partner, is given a notice under section 24 of that Act in relation to the claim for parental leave pay that states that parental leave pay is not payable and no determination of the kind mentioned in paragraph 13(6)(b) or 14(4)(b) of that Act has been made;
(e)
the claim for parental leave pay is withdrawn under section 61 of that Act.
History
S 41(3) amended by No 4 of 2023, s 3 and Sch 2 items 10-12, by repealing para (c)(i), omitting "if the person does not have a PPL period for the child but parental leave pay is payable to the person for one or more flexible PPL days for the child specified in the claim-" before "the instalment period" from para (c)(ii) and substituting para (d), effective 26 March 2023. Para (c)(i) and (d) formerly read:
(i)
if the person has a PPL period for the child - the person's PPL period starts; or
(d)
the claimant, or the claimant's partner, is given a notice under section 24 of that Act in relation to the claim for parental leave pay that states that:
(i)
if the claim is a claim for parental leave pay in relation to the maximum PPL period for the child - parental leave pay is not payable and no determination of the kind mentioned in paragraph 13(4)(b), 14(4)(b), 14(7)(b), 15(2)(b), 15(6)(b) or 16(5)(b) of that Act has been made; or
(ii)
if the claim is a claim for parental leave pay for a flexible PPL day for the child - parental leave pay is not payable and no determination of the kind mentioned in paragraph 17A(4)(b) or 17B(5)(b) of that Act has been made;
S 41(3) amended by No 53 of 2020, s 3 and Sch 1 item 8, by substituting para (c) and (d), effective 1 July 2020. Para (c) and (d) formerly read:
(c)
if the Secretary determines under that Act that parental leave pay for the child is payable:
(i)
the PPL period applying to the individual who made the claim for parental leave pay starts; or
(ii)
the Secretary revokes the determination under section 25 of that Act;
(d)
the Secretary determines under that Act that parental leave pay for the child is not payable;
History
S 41 substituted by No 70 of 2013, s 3 and Sch 2A item 36, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 41 formerly read:
SECTION 41 Secretary must determine claim
41(1)
If a claim is effective, the Secretary must determine the claim in accordance with this section and sections 42 to 44. If the claim is not effective, it is taken not to have been made.
Information to be taken into account
41(2)
The Secretary is to make the determination:
(a)
having regard only to the information in the claim (and any accompanying documents or information required by the Secretary); or
(b)
having regard to the things in paragraph (a) and also to any other information or documents (whether or not provided by the claimant).
Deferral of "normal circumstances" baby bonus determination pending birth etc. of child
41(3)
If:
(a)
the claim is one for payment of baby bonus in normal circumstances, based on eligibility for baby bonus under subsection 36(2), (3) or (5) of the Family Assistance Act; and
(b)
at the time the determination would otherwise be made, the child to whom the claim relates is not an FTB child of the claimant; and
(c)
the Secretary is satisfied that, at the time the determination would otherwise be made, the claimant would be likely to be eligible for baby bonus in respect of the child if the child were to become an FTB child of the claimant;
the Secretary must not determine the claim for baby bonus until the earlier of the following:
(d)
the time when the child becomes an FTB child of the claimant, or is stillborn;
(e)
28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant.
History
S 41(3), (4) and (4A) substituted for s 41(3) and (4) by No 105 of 2010, s 3 and Sch 1 item 27, effective 1 October 2010. S 41(3) formerly read:
Deferral of "normal circumstances" baby bonus determination because of ineligibility
41(3)
If:
(a)
the claim is one for payment of baby bonus in normal circumstances; and
(b)
at the time the determination would otherwise be made, the claimant is not eligible for baby bonus in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act; and
(c)
the reason the claimant is not eligible is not that there was no child born to whom the claim could relate; and
(d)
the time the determination would otherwise be made is not more than 26 weeks after:
(i)
if the circumstances covered by the claim involve eligibility under any of subsections 36(2) to (4) of the Family Assistance Act-the birth of the child mentioned in that subsection; or
(ii)
if the circumstances covered by the claim involve eligibility under subsection 36(5) of that Act-the time the child mentioned in that subsection is entrusted to the care of the claimant; and
(e)
the Secretary is satisfied, at the time the determination would otherwise be made, that the claimant is likely to become eligible for baby bonus in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act by the end of the 26 weeks mentioned in paragraph (d);
the Secretary must not determine the claim until after the time mentioned in subsection (4).
For transitional provisions, see note under s 3(1), definition of "early claim day".
S 41(3) amended by No 63 of 2008, s 3 and Sch 2 item 20, by substituting "26" for "13" in para (d) and (e), effective 1 January 2009.
Deferral of "normal circumstances" baby bonus determination pending resolution of parental leave pay
41(4)
If:
(a)
the claim is one for payment of baby bonus in normal circumstances; and
(b)
the claimant, or the claimant's partner, has made a claim in accordance with Part 2-4 of the Paid Parental Leave Act 2010 for parental leave pay for the child to whom the claim for baby bonus relates;
the Secretary must not determine the claim for baby bonus until one of the following occurs:
(c)
if the Secretary determines under that Act that parental leave pay for the child is payable:
(i)
the PPL period applying to the individual who made the claim for parental leave pay starts; or
(ii)
the Secretary revokes the determination under section 25 of that Act;
(d)
the Secretary determines under that Act that parental leave pay for the child is not payable;
(e)
the claim for parental leave pay is withdrawn under section 61 of that Act.
History
S 41(3), (4) and (4A) substituted for s 41(3) and (4) by No 105 of 2010, s 3 and Sch 1 item 27, effective 1 October 2010. S 41(4) formerly read:
41(4)
The time for the purposes of subsection (3) is:
(a)
if the claimant becomes eligible for baby bonus in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act in respect of the child to whom the claim relates before the end of the 26 weeks mentioned in paragraph (3)(d) - the time when the claimant becomes so eligible; or
(b)
in any other case - the end of the 26 weeks mentioned in paragraph (3)(d).
For transitional provisions, see note under s 3(1), definition of "early claim day".
S 41(4) amended by No 63 of 2008, s 3 and Sch 2 item 21, by substituting "26" for "13" in para (a) and (b), effective 1 January 2009.
41(4A)
(Repealed by No 49 of 2012)
History
S 41(4A) repealed by No 49 of 2012, s 3 and Sch 1 item 27, effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 41(4A) formerly read:
Deferral of "normal circumstances" maternity immunisation allowance determination pending birth etc. of child
41(4A)
If:
(a)
the claim is one for payment of maternity immunisation allowance in normal circumstances, based on eligibility for the allowance under subsection 39(2), (2A) or (5) of the Family Assistance Act, or subsection 39(6) of that Act (where subsection 39(7) of that Act applies), in respect of a child; and
(b)
at the time the determination would otherwise be made, the child is not an FTB child of the claimant; and
(c)
the Secretary is satisfied that, at the time the determination would otherwise be made, if the child were to become an FTB child of the claimant, the claimant:
(i)
would be likely to be eligible for family tax benefit in respect of the child; or
(ii)
would be likely to be so eligible except that the claimant's rate of family tax benefit, worked out under Division 1 of Part 4 of the Family Assistance Act, would be nil;
the Secretary must not determine the claim for maternity immunisation allowance until the earlier of the following:
(d)
the time when the child becomes an FTB child of the claimant, or is stillborn;
(e)
28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant.
S 41(3), (4) and (4A) substituted for s 41(3) and (4) by No 105 of 2010, s 3 and Sch 1 item 27, effective 1 October 2010. For transitional provisions, see note under s 3(1), definition of "early claim day".
41(5)
(Repealed by No 49 of 2012)
History
S 41(5) repealed by No 49 of 2012, s 3 and Sch 1 item 27, effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 41(5) formerly read:
Deferral of "normal circumstances" maternity immunisation allowance determination because of ineligibility
41(5)
If:
(a)
the claim is one for payment of maternity immunisation allowance in normal circumstances, based on eligibility for the allowance under subsection 39(2), (2A) or (5) of the Family Assistance Act, or subsection 39(6) of that Act (where subsection 39(7) of that Act applies), in respect of a child; and
(b)
at the time the determination would otherwise be made on the claim:
(i)
the claimant is not eligible for maternity immunisation allowance under subsection 39(2), (2A), (5) or (6) of that Act in respect of the child; and
(ii)
the child is an FTB child of the claimant; and
(iii)
the claimant is eligible for family tax benefit in respect of the child or would be so eligible except that the claimant's rate of family tax benefit, worked out under Division 1 of Part 4 of the Family Assistance Act, is nil;
the Secretary must not determine the claim until after the time mentioned in subsection (6).
the Secretary must not determine the claim until after the time mentioned in subsection (6).
S 41(5), (6) and (7) substituted for s 41(5) and (6) by No 143 of 2008, s 3 and Sch 1 item 11, applicable in relation to:
(a) claims for payment of maternity immunisation allowance made on or after 1 January 2009; and
(b) claims for payment of maternity immunisation allowance made before 1 January 2009 that had not been determined by the Secretary before 1 January 2009.
S 41(5) formerly read:
Deferral of "normal circumstances" maternity immunisation allowance determination because of ineligibility
41(5)
If:
(a)
the claim (the
immunisation allowance claim
) is one for payment of maternity immunisation allowance in normal circumstances; and
(b)
the immunisation allowance claim is accompanied by a claim for payment of baby bonus in normal circumstances in respect of the child (the
subject child
) to whom the immunisation allowance claim relates; and
(c)
at the time the determination would otherwise be made on the immunisation allowance claim:
(i)
the claimant is not eligible for maternity immunisation allowance in accordance with Subdivision A of Division 3 of Part 3 of the Family Assistance Act in respect of the subject child; and
(ii)
the claimant is eligible for baby bonus in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act in respect of the subject child; and
(iii)
the claimant is eligible for family tax benefit in respect of the subject child and the claimant's Part A rate is greater than nil;
41(6)
(Repealed by No 49 of 2012)
History
S 41(6) repealed by No 49 of 2012, s 3 and Sch 1 item 27, effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 41(6) formerly read:
41(6)
The time for the purposes of subsection (5) is:
(a)
if the claim is based on eligibility for the allowance under subsection 39(2) of the Family Assistance Act:
(i)
if the claimant becomes eligible for maternity immunisation allowance under subsection 39(2) of that Act in respect of the child before the end of 2 years after the child was born - the time when the claimant becomes so eligible; or
(ii)
in any other case - 2 years after the child was born; or
(b)
if the claim was based on eligibility for the allowance under subsection 39(2A) of the Family Assistance Act:
(i)
if the claimant becomes eligible for maternity immunisation allowance under subsection 39(2A) of that Act in respect of the child before the end of 5 years after the child was born - the time when the claimant becomes so eligible; or
(ii)
in any other case - 5 years after the child was born; or
(c)
if the claim is based on eligibility for the allowance under subsection 39(5) of the Family Assistance Act:
(i)
if the claimant becomes eligible for maternity immunisation allowance under subsection 39(5) of that Act in respect of the child before the end of 4 years after the child was born - the time when the claimant becomes so eligible; or
(ii)
in any other case - 4 years after the child was born; or
(d)
if the claim is based on eligibility for the allowance under subsection 39(6) of the Family Assistance Act (where subsection 39(7) of that Act applies):
(i)
if the claimant becomes eligible for maternity immunisation allowance under subsection 39(6) of that Act (where subsection 39(7) of that Act applies) in respect of the child before the end of 2 years beginning on the day of the arrival mentioned in paragraph 39(6)(d) of that Act - the time when the claimant becomes so eligible; or
(ii)
in any other case - 2 years beginning on the day of the arrival mentioned in paragraph 39(6)(d) of that Act.
S 41(5), (6) and (7) substituted for s 41(5) and (6) by No 143 of 2008, s 3 and Sch 1 item 11, applicable in relation to:
(a) claims for payment of maternity immunisation allowance made on or after 1 January 2009; and
(b) claims for payment of maternity immunisation allowance made before that commencement that had not been determined by the Secretary before that commencement.
S 41(6) formerly read:
41(6)
The time for the purposes of subsection (5) is:
(a)
if the claimant becomes eligible for maternity immunisation allowance in accordance with Subdivision A of Division 3 of Part 3 of the Family Assistance Act in respect of the subject child before the end of 2 years after the subject child was born - the time when the claimant becomes so eligible; or
(b)
in any other case - 2 years after the subject child was born.
41(7)
(Repealed by No 49 of 2012)
History
S 41(7) repealed by No 49 of 2012, s 3 and Sch 1 item 27, effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 41(7) formerly read:
Effect of section 22A of the Family Assistance Act
41(7)
If the claim is one for payment of maternity immunisation allowance in normal circumstances, based on eligibility for the allowance under subsection 39(6) of the Family Assistance Act (where subsection 39(7) of that Act applies), then, for the purposes of paragraphs (4A)(b), (c) and (d) and subparagraphs (5)(b)(ii) and (iii) of this section, the following provisions are to be disregarded:
(a)
paragraph (a) of item 1 of the table in subsection 22A(1) of the Family Assistance Act;
(b)
paragraphs (a) and (c) of item 2 of that table;
(c)
item 3 of that table.
Note:
Section 22A of the Family Assistance Act sets out exceptions to when an individual can be an FTB child of another individual. This subsection removes some of those exceptions.
S 41(7) amended by No 105 of 2010, s 3 and Sch 1 item 28, by inserting "paragraphs (4A)(b), (c) and (d) and" before "subparagraphs", effective 1 October 2010. For transitional provisions, see note under s 3(1), definition of "early claim day".
S 41(5), (6) and (7) substituted for s 41(5) and (6) by No 143 of 2008, s 3 and Sch 1 item 11, applicable in relation to:
(a) claims for payment of maternity immunisation allowance made on or after 1 January 2009; and
(b) claims for payment of maternity immunisation allowance made before that commencement that had not been determined by the Secretary before that commencement.
S 41 amended by No 82 of 2007, s 3 and Sch 6 item 29, by substituting "baby bonus" for "maternity payment" (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 41 amended by No 59 of 2004, s 3 and Sch 2 item 16, by substituting "maternity payment" for "maternity allowance" (wherever occurring), effective 1 July 2004. For saving provision, see note under Div 3 heading.
SECTION 41A
Restriction on determining claim where tax file number not provided etc.
Statement that TFN claim person or TFN substitution person does not know what his or her tax file number is etc.
41A(1)
If:
(a)
a TFN claim person makes a statement of the kind set out in subsection
38A(4); or
(b)
a TFN substitution person makes a statement of the kind set out in subsection
38B(4);
the Secretary can only determine the claim concerned if:
(c)
within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or
(d)
28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number.
Statement that an application for a tax file number is pending
41A(2)
If:
(a)
a TFN claim person makes a statement of the kind set out in subsection
38A(5); or
(b)
a TFN substitution person makes a statement of the kind set out in subsection
38B(5);
the Secretary can only determine the claim concerned if: (c) within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or
(d)
28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:
(i)
the person has not applied for a tax file number; or
(ii)
an application by the person for a tax file number has been refused; or
(iii)
the person has withdrawn an application for a tax file number.
41A(3)
If, after the 28 days mentioned in subsection (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
History
S 41A inserted by No 30 of 2003, s 3 and Sch 2 item 24, effective 15 April 2003.
SECTION 42
42
Determination of "normal circumstances" entitlement claim
If:
(a)
the claim is one for payment of a stillborn baby payment in normal circumstances; and
(b)
the Secretary is satisfied that the claimant is eligible for a stillborn baby payment in accordance with Subdivision
A of Division
2 of Part
3 of the Family Assistance Act in respect of the child to whom the claim relates;
the Secretary must determine that the claimant is entitled to be paid the stillborn baby payment and must determine the amount of the payment that the claimant is entitled to be paid.
History
S 42 substituted by No 70 of 2013, s 3 and Sch 2A item 37, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 42 formerly read:
SECTION 42 Determination of "normal circumstances" entitlement claim
42
If:
(a)
the claim is one for payment of baby bonus in normal circumstances; and
(b)
the Secretary is satisfied that the claimant is eligible for baby bonus in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act in respect of the child to whom the claim relates;
the Secretary must determine that the claimant is entitled to be paid the baby bonus and must determine the amount of the baby bonus that the claimant is entitled to be paid.
S 42 amended by No 49 of 2012, s 3 and Sch 1 items 28 to 29, by omitting "or maternity immunisation allowance" after "baby bonus" (wherever occurring) and substituting para (b), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
Para (b) formerly read:
(b)
the Secretary is satisfied that the claimant is eligible for:
(i)
baby bonus in accordance with Subdivision A of Division 2 of Part 3 of the Family Assistance Act; or
(ii)
maternity immunisation allowance in accordance with Subdivision A of Division 3 of that Act;
as the case requires, in respect of the child to whom the claim relates;
S 42 amended by No 82 of 2007, s 3 and Sch 6 item 29, by substituting "baby bonus" for "maternity payment" (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 42 amended by No 59 of 2004, s 3 and Sch 2 item 16 and 17, by substituting "maternity payment" for "maternity allowance" and by substituting "maternity payment or maternity immunisation allowance and must determine the amount of the maternity payment or maternity immunisation allowance that the claimant is entitled to be paid" for "allowance" (last occurring), effective 1 July 2004. For saving provision, see note under Div 3 heading.
SECTION 43
43
Determination of "bereavement" entitlement claim
If:
(a)
the claim is one for payment of a stillborn baby payment because of the death of another individual; and
(b)
the Secretary is satisfied that the claimant is, in the circumstances covered by the claim, eligible for a stillborn baby payment in accordance with Subdivision
B of Division
2 of Part
3 of the Family Assistance Act;
the Secretary must determine that the claimant is entitled to be paid the stillborn baby payment and must determine the amount of the payment that the claimant is entitled to be paid.
History
S 43 substituted by No 70 of 2013, s 3 and Sch 2A item 37, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 43 formerly read:
SECTION 43 Determination of "bereavement" entitlement claim
43
If:
(a)
the claim is one for payment of baby bonus because of the death of another individual; and
(b)
the Secretary is satisfied that the claimant is, in the circumstances covered by the claim, eligible for baby bonus in accordance with Subdivision B of Division 2 of Part 3 of the Family Assistance Act;
the Secretary must determine that the claimant is entitled to be paid the baby bonus and must determine the amount of the baby bonus that the claimant is entitled to be paid.
S 43 amended by No 49 of 2012, s 3 and Sch 1 items 31 to 33, by omitting "or maternity immunisation allowance" after "baby bonus" wherever occurring and substituting para (b), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
Para (b) formerly read:
(b)
the Secretary is satisfied that the claimant is, in the circumstances covered by the claim, eligible for:
(i)
baby bonus in accordance with Subdivision B of Division 2 of Part 3 of the Family Assistance Act; or
(ii)
maternity immunisation allowance in accordance with Subdivision B of Division 3 of that Act;
as the case requires;
S 43 amended by No 82 of 2007, s 3 and Sch 6 item 29, by substituting "baby bonus" for "maternity payment" (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 43 amended by No 59 of 2004, s 3 and Sch 2 items 18 and 19, by substituting "maternity payment" for "maternity allowance" (wherever occurring) and substituting "maternity payment or maternity immunisation allowance and must determine the amount of the maternity payment or maternity immunisation allowance that the claimant is entitled to be paid" for "allowance'' (last occurring), effective 1 July 2004. For saving provision, see note under Div 3 heading.
S 43 amended by No 30 of 2003, s 3 and Sch 2 item 25, by substituting "individual" for "person" in para (a), effective 15 April 2003.
SECTION 44
44
Determination that no entitlement
If the Secretary is not satisfied as mentioned in section
42 or
43, the Secretary must determine that the claimant is not entitled to be paid a stillborn baby payment in respect of the child to whom the claim relates, or in the circumstances covered by the claim, as the case requires.
History
S 44 substituted by No 70 of 2013, s 3 and Sch 2A item 37, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 44 formerly read:
SECTION 44 Determination that no entitlement
44
If the Secretary is not satisfied as mentioned in section 42 or 43, the Secretary must determine that the claimant is not entitled to be paid baby bonus in respect of the child to whom the claim relates, or in the circumstances covered by the claim, as the case requires.
S 44 amended by No 49 of 2012, s 3 and Sch 1 item 44, by omitting "or maternity immunisation allowance" after "baby bonus", effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 44 amended by No 82 of 2007, s 3 and Sch 6 item 30, by substituting "baby bonus" for "maternity payment", applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 44 amended by No 59 of 2004, s 3 and Sch 2 item 20, by substituting "maternity payment" for "maternity allowance", effective 1 July 2004. For saving provision, see note under Div 3 heading.
SECTION 45
45
When determination is in force
A determination comes into force when it is made and remains in force at all times afterwards.
History
S 45 substituted by No 70 of 2013, s 3 and Sch 2A item 37, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 45 formerly read:
SECTION 45 When determination is in force
45
A determination comes into force when it is made and remains in force at all times afterwards.
SECTION 46
Notice of determination
46(1)
The Secretary must give notice of the determination to the claimant, stating:
(a)
whether the claimant is entitled to be paid a stillborn baby payment under the determination; and
(b)
if the claimant is entitled - the amount of the stillborn baby payment and how it is to be paid; and
(c)
that the claimant may apply for review of the determination in the manner set out in Part
5.
46(2)
The determination is not ineffective by reason only that the requirements of subsection (1) are not complied with.
History
S 46 substituted by No 70 of 2013, s 3 and Sch 2A item 37, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 46 formerly read:
SECTION 46 Notice of determination
46(1)
The Secretary must give notice of the determination to the claimant, stating:
(a)
whether the claimant is entitled to be paid baby bonus under the determination; and
(b)
if the claimant is entitled - the amount of the baby bonus and how it is to be paid; and
(c)
that the claimant may apply for review of the determination in the manner set out in Part 5.
History
S 46(1) amended by No 49 of 2012, s 3 and Sch 1 item 35, by omitting "or maternity immunisation allowance" after "baby bonus" in para (a) and (b), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 46(1) amended by No 82 of 2007, s 3 and Sch 6 item 31, by substituting "baby bonus" for "maternity payment" in paras (a) and (b), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 46(1) amended by No 59 of 2004, s 3 and Sch 2 items 21 and 22, by substituting "maternity payment" for "maternity allowance" in para (a) and substituting "maternity payment or maternity immunisation allowance" for "allowance" in para (b), effective 1 July 2004. For saving provision, see note under Div 3 heading.
46(2)
The determination is not ineffective by reason only that the requirements of subsection (1) are not complied with.
History
S 46(2) amended by No 45 of 2000, s 3 Sch 2 item 49, by substituting "by reason only that" for "to any extent if", effective 1 July 2000. For transitional provisions see note under s 7A.
SECTION 47
Payment of stillborn baby payment
47(1)
If the claimant is entitled to be paid a stillborn baby payment, the Secretary must pay the amount of the payment to the claimant in a single lump sum:
(a)
on the day that the Secretary considers to be the earliest day on which it is reasonably practicable for the amount to be paid; and
(b)
to the credit of a bank account nominated and maintained by the claimant.
Payment not to bank account
47(2)
However, the Secretary may direct that an amount that is to be paid under subsection (1) is to be paid in a way other than by payment to the credit of a bank account nominated and maintained by the claimant. A direction has effect accordingly.
Interaction with other provisions
47(3)
This section is subject to Part
4, Division
3 of Part
8B and sections
225 and
226.
History
S 47 substituted by No 70 of 2013, s 3 and Sch 2A item 37, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 47 formerly read:
SECTION 47 Payment of baby bonus
Payment over 13 fortnightly instalment periods
47(1)
The Secretary must:
(a)
after the first fortnightly instalment period ending after he or she determines the claimant is entitled to be paid baby bonus, pay the claimant the upfront part of the amount of baby bonus the claimant is entitled to; and
(b)
after each of the next 12 fortnightly instalment periods, pay the claimant 1/12 of the amount of baby bonus remaining after the application of paragraph (a).
Note:
Section 47AB provides for rounding of the amounts of payments.
History
S 47(1) substituted by No 50 of 2011, s 3 and Sch 3 item 1, applicable in relation to individuals who become eligible for baby bonus on or after 1 July 2011. S 47(1) formerly read:
47(1)
The Secretary must, after each of the first 13 fortnightly instalment periods ending after he or she determines the claimant is entitled to be paid baby bonus, pay the claimant 1/13 of the amount of baby bonus the claimant is entitled to.
Note:
Section 47AB provides for rounding of the amounts of payments.
Payment over 26 weekly instalment periods
47(2)
However, if the Secretary:
(a)
determines that the claimant has a weekly instalment period; and
(b)
makes that determination before the end of what would, apart from that determination, be the end of the claimant's first fortnightly instalment period ending after the making of the determination that the claimant is entitled to be paid baby bonus;
the Secretary must:
(c)
after each of the first 2 weekly instalment periods ending after the determination of entitlement is made, pay the claimant ½ of the upfront part of the amount of baby bonus the claimant is entitled to; and
(d)
after each of the next 24 weekly instalment periods, pay the claimant
1/24 of the amount of baby bonus remaining after the application of paragraph (c).
Note:
Section 47AB provides for rounding of the amounts of payments.
History
S 47(2) substituted by No 50 of 2011, s 3 and Sch 3 item 1, applicable in relation to individuals who become eligible for baby bonus on or after 1 July 2011. S 47(2) formerly read:
47(2)
However, if the Secretary:
(a)
determines that the claimant has a weekly instalment period; and
(b)
makes that determination before the end of what would, apart from that determination, be the end of the claimant's first fortnightly instalment period ending after the making of the determination that the claimant is entitled to be paid baby bonus;
the Secretary must, after each of the first 26 weekly instalment periods ending after the determination of entitlement is made, pay the claimant 1/26 of the amount of baby bonus the claimant is entitled to.
Note:
Section 47AB provides for rounding of the amounts of payments.
Upfront part
47(2A)
The
upfront part
is the following amount:
(a)
if the claimant becomes eligible for baby bonus between 1 July 2011 and 31 August 2012 - $879.77;
(b)
if the claimant becomes eligible for baby bonus between 1 September 2012 and 30 June 2013 - $846.20;
(c)
if the claimant becomes eligible for baby bonus between 1 July 2013 and 30 June 2015 and the amount of baby bonus is the amount applicable under paragraph
66(1)(a),
(b),
(c) or
(d) or subsection 66(2), (3) or (4) of the Family Assistance Act - $846.20;
(d)
if the claimant becomes eligible for baby bonus between 1 July 2013 and 30 June 2015 and the amount of baby bonus is the amount applicable under paragraph
66(1)(e) of the Family Assistance Act - $692.40;
(e)
if the claimant becomes eligible for baby bonus on or after 1 July 2015 and the amount of baby bonus is the amount applicable under paragraph
66(1)(a),
(b),
(c) or
(d) or subsection 66(2), (3) or (4) of the Family Assistance Act - the amount worked out as follows:
|
16.92% |
× |
The amount of baby bonus
the claimant is entitled to |
|
(f)
if the claimant becomes eligible for baby bonus on or after 1 July 2015 and the amount of baby bonus is the amount applicable under paragraph
66(1)(e) of the Family Assistance Act - the amount worked out as follows:
|
23.08% |
× |
The amount of baby bonus
the claimant is entitled to |
|
History
S 47(2A) amended by No 70 of 2013, s 3 and Sch 1 item 7, by substituting paras (b) to (f) for paras (b) and (c), effective 1 July 2013. Paras (b) and (c) formerly read:
(b)
if the claimant becomes eligible for baby bonus between 1 September 2012 and 30 June 2015 - $846.20;
(c)
if the claimant becomes eligible for baby bonus on or after 1 July 2015 - the amount worked out as follows:
|
16.92% |
× |
The amount of baby bonus the claimant is entitled to |
|
S 47(2A) amended by No 98 of 2012, s 3 and Sch 7 item 15, by substituting "$846.20" for "$846.15" in para (b), effective 30 June 2012.
S 47(2A) amended by No 49 of 2012, s 3 and Sch 2 items 3 and 4, by substituting "between 1 July 2011 and 31 August 2012" for "in the 2011-2012 financial year" in para (a) and substituting para (b) and (c) for para (b), effective 26 May 2012. Para (b) formerly read:
(b)
if the claimant becomes eligible for baby bonus in the 2012-2013 financial year or a later financial year - the amount worked out as follows:
|
16.18% |
× |
The amount of baby bonus the claimant is entitled to |
|
S 47(2A) inserted by No 50 of 2011, s 3 and Sch 3 item 1, applicable in relation to individuals who become eligible for baby bonus on or after 1 July 2011.
Alternative payment arrangements in certain cases
47(3)
The Secretary may direct that the whole or a part of an amount that is to be paid for the purposes of subsection (1) or (2) is to be paid in a way different from that provided for by that subsection if:
(a)
the claimant is entitled to be paid baby bonus because of eligibility under subsection
36(2),
(3) or (5) of the Family Assistance Act and the child dies before the claimant is paid all of the amounts under subsection (1) or (2) of this section; or
(b)
the claimant is entitled to be paid baby bonus because of eligibility under subsection
36(4) of the Family Assistance Act; or
(c)
the Secretary makes a determination under paragraph
37(3)(b) of the Family Assistance Act; or
(d)
after a payment is made to the claimant under subsection (1) of this section, the Secretary determines that the claimant has a weekly instalment period; or
(e)
after a payment is made to the claimant under subsection (2) of this section, the Secretary revokes a determination that the claimant has a weekly instalment period.
Payment to bank account
47(4)
The Secretary must make a payment under subsection (1), (2) or (3) at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
Payment not to bank account
47(5)
However, the Secretary may direct that the whole or a part of an amount that is to be paid under subsection (1), (2) or (3) is to be paid in a way other than by payment to the credit of a bank account nominated and maintained by the claimant.
Early payment
47(6)
If the Secretary is satisfied that an amount that would, apart from this subsection, be paid under subsection (1), (2) or (3) on a particular day cannot reasonably be paid on that day, the Secretary may direct that the amount be paid on an earlier day.
Effect of directions
47(7)
If the Secretary gives a direction under this section about the payment of an amount, the amount is to be paid in accordance with the direction, despite any other subsection of this section.
Persons who may have weekly instalment periods
47(8)
The Minister may by legislative instrument specify a class of persons any of whom the Secretary may determine to have weekly instalment periods.
47(9)
The Secretary may determine that a claimant who is a member of a class of persons specified under subsection (8) has weekly instalment periods.
47(10)
The Secretary must revoke a determination made under subsection (9) if he or she is satisfied that the claimant is no longer a member of a class of persons specified under subsection (8).
47(11)
Subsection (10) does not limit the operation of subsection
33(3) of the
Acts Interpretation Act 1901 in relation to subsection (9) of this section.
Secretary may change beginning of instalment periods
47(12)
The Secretary may change, for the purposes of subsections (1) and (2), the day on which successive instalment periods are to begin in relation to a claimant or class of claimants. If the Secretary does so, the last instalment period before the first day on which the new instalment periods are to begin is shortened so that it ends immediately before that day.
Definitions
47(13)
In this section:
fortnightly instalment period
means, subject to subsection (12):
(a)
the period of 14 days beginning on the day the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included; and
(b)
each successive period of 14 days.
instalment period
means a fortnightly instalment period or a weekly instalment period.
weekly instalment period
means, subject to subsection (12):
(a)
the period of 7 days beginning on the day the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included; and
(b)
each successive period of 7 days.
S 47 substituted by No 45 of 2010, s 3 and Sch 1 item 5, effective 14 April 2010. No 45 of 2010, s 3 and Sch 1 items 7 and 8, contain the following application and transitional provisions:
7 Application provision
(1)
Sections 47 and 47AB of the A New Tax System (Family Assistance) (Administration) Act 1999 as amended by this Schedule apply in relation to claimants who have been determined before, on or after 14 April 2010 to be entitled to be paid baby bonus.
(2)
Sections 47AA and 47AB of the A New Tax System (Family Assistance) (Administration) Act 1999 as amended by this Schedule apply in relation to claimants who have been determined before, on or after 14 April 2010 to be entitled to be paid maternity immunisation allowance.
8 Transitional provisions
(1)
The Secretary may give a direction under subsection 47(3) of the A New Tax System (Family Assistance) (Administration) Act 1999, as amended by this Schedule, in relation to a claimant who:
(a)
has been determined before 14 April 2010 to be entitled to be paid baby bonus; and
(b)
has been determined under subsection 47(9) of that Act (as amended by this Schedule) to have weekly instalment periods.
(2)
Subparagraph 38(c)(ii) of the A New Tax System (Family Assistance) Act 1999 applies on and after 14 April 2010 as if a reference in that subparagraph to subsection 47(1), (2) or (3) of the A New Tax System (Family Assistance) (Administration) Act 1999 included a reference to:
(a)
subsection 47(1AA) or (4A) of that Act as in force immediately before that commencement; and
(b)subsection 47(1A), (2), (3) or (5) of that Act as in force immediately before 1 January 2009.
(3)
A direction that is described in column 1 of an item of the table and was in force immediately before 14 April 2010 has effect on and after 14 April 2010 as if it were a direction described in column 2 of the item that had been given on 14 April 2010.
Transitional provision for directions
|
Item
|
Column 1
Direction under section 47 of the
A New Tax System (Family Assistance) (Administration) Act 1999
as in force immediately before commencement
|
Column 2
Direction under the
A New Tax System (Family Assistance) (Administration) Act 1999
as amended by this Part
|
1 |
Direction under subsection 47(1AB) |
Direction under subsection 47(5) |
2 |
Direction under subsection 47(4A), so far as it relates to amounts or timing of payments |
Direction under subsection 47(3) |
3 |
Direction under subsection 47(4A), so far as it relates to the making of a payment by means other than paying to the credit of a bank account nominated and maintained by the claimant |
Direction under subsection 47(5) |
4 |
Direction under subsection 47(5) |
Direction under subsection 47AA(2) |
5 |
Direction under subsection 47(6) |
Direction under subsection 47(6) |
S 47 formerly read:
SECTION 47 Payment of baby bonus or maternity immunisation allowance
Payment of baby bonus
47(1AA)
If the claimant is entitled to be paid baby bonus, the Secretary must, after each of the first 13 instalment periods that end after the determination granting the claim is made, pay to the claimant 1/13 of the amount of baby bonus that the claimant is entitled to be paid. The Secretary must pay it at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
History
S 47(1AA) inserted by No 63 of 2008, s 3 and Sch 2 item 24, effective 1 January 2009. No 63 of 2008, s 3 and Sch 2 item 34 (as amended by No 70 of 2013, s 3 and Sch 3 item 45) contains the following application and transitional provision:
34 Application and transitional
(1)
The amendment applies in relation to:
(a)
for claimants entitled to be paid baby bonus because of eligibility under subsection 36(2) of the A New Tax System (Family Assistance) Act 1999 or section 38 of that Act (so far as it relates to that subsection) - children born on or after 1 January 2009; and
(b)
for claimants entitled to be paid baby bonus because of eligibility under subsection 36(3) of that Act or section 38 of that Act (so far as it relates to that subsection) - children born on or after 1 January 2009; and
(c)
for claimants entitled to be paid baby bonus because of eligibility under subsection 36(4) of that Act or section 38 of that Act (so far as it relates to that subsection) - children delivered on or after 1 January 2009; and
(d)
for claimants entitled to be paid baby bonus because of eligibility under subsection 36(5) of that Act or section 38 of that Act (so far as it relates to that subsection) - children who become entrusted to care (within the meaning of that Act, as amended by Part 2 of Schedule 3 to the Family Assistance and Other Legislation Amendment Act 2013) on or after 1 January 2009.
(2)
Subparagraph 38(c)(ii) of the A New Tax System (Family Assistance) Act 1999 applies on and after 1 January 2009 as if a reference in that subparagraph to subsection 47(1AA) of the A New Tax System (Family Assistance) (Administration) Act 1999 included a reference to subsection 47(1A), (2) or (3) of the A New Tax System (Family Assistance) (Administration) Act 1999 (as in force immediately before 1 January 2009).
47(1AB)
However, the Secretary may direct that the whole or a part of an amount which is to be paid for the purposes of subsection (1AA) is to be paid in a manner other than by payment to the credit of a bank account nominated and maintained by the claimant. If the Secretary gives the direction, the amount is to be paid in accordance with the direction (despite that subsection).
History
S 47(1AB) inserted by No 63 of 2008, s 3 and Sch 2 item 24, effective 1 January 2009. For application and transitional provision, see note under s 47(1AA).
Payment of maternity immunisation allowance
47(1)
If the claimant is entitled to be paid maternity immunisation allowance, the Secretary must pay it to the claimant, at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
History
S 47(1) amended by No 63 of 2008, s 3 and Sch 2 item 25, by omitting "baby bonus or" after "entitled to be paid" and inserting the heading "Payment of maternity immunisation allowance", effective 1 January 2009. For application and transitional provision, see note under s 47(1AA).
47(1A)
(Repealed by No 63 of 2008)
History
S 47(1A) repealed by No 63 of 2008, s 3 and Sch 2 item 26, effective 1 January 2009. For application and transitional provision, see note under s 47(1AA). S 47(1A) formerly read:
Payment of baby bonus by instalment for those 18 and over
47(1A)
Despite subsection (1), if:
(a)
the claimant has turned 18 on the day on which the claimant makes a claim for payment of baby bonus; and
(b)
the claimant is entitled to be paid baby bonus in respect of a child; and
(c)
on the day on which the determination granting the claim is made:
(i)
the claimant is subject to the income management regime (within the meaning of Part 3B of the Social Security (Administration) Act 1999); or
(ii)
the claimant is included in a class of individuals specified in a legislative instrument made by the Minister for the purposes of this subparagraph;
the Secretary must, after each of the first 13 instalment periods that end after the determination granting the claim is made, pay to the claimant 1/13 of the amount of baby bonus that the claimant is entitled to be paid. The Secretary must pay it at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
S 47(1A) inserted by No 130 of 2007, s 3 and Sch 2 item 2, effective 18 August 2007.
47(1B)
(Repealed by No 63 of 2008)
History
S 47(1B) repealed by No 63 of 2008, s 3 and Sch 2 item 26, effective 1 January 2009. For application and transitional provision, see note under s 47(1AA). S 47(1B) formerly read:
47(1B)
However, the Secretary may direct that the whole or a part of an amount which is to be paid for the purposes of subsection (1A) is to be paid in a manner other than by payment to the credit of a bank account nominated and maintained by the claimant. If the Secretary gives the direction, the amount is to be paid in accordance with the direction (despite that subsection).
S 47(1B) inserted by No 130 of 2007, s 3 and Sch 2 item 2, effective 18 August 2007.
47(2)
(Repealed by No 63 of 2008)
History
S 47(2) repealed by No 63 of 2008, s 3 and Sch 2 item 26, effective 1 January 2009. For application and transitional provision, see note under s 47(1AA). S 47(2) formerly read:
47(2)
Despite subsection (1), if:
(aa)
the claimant has turned 18 on the day on which the claimant makes a claim for payment of baby bonus; and
(a)
the claimant is entitled to be paid baby bonus in respect of a child; and
(ab)
subsection (1A) does not apply to the claimant; and
(b)
at a time before the claimant is paid any of the payment, the Secretary is satisfied that it is appropriate to do so;
the Secretary must, after each of the first 6 instalment periods ending after that time, pay to the claimant ⅙ of the amount of baby bonus that the claimant is entitled to be paid. The Secretary must pay it at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
S 47(2) amended by No 130 of 2007, s 3 and Sch 2 items 3 and 4, by substituting "Despite subsection (1)" for "However" and inserting para (ab), applicable to claims for payment of baby bonus made after 18 August 2007.
S 47(2) amended by No 82 of 2007, s 3 and Sch 6 item 2, by inserting para (aa), applicable to claims for payment of baby bonus made after 1 July 2007.
47(3)
(Repealed by No 63 of 2008)
History
S 47(3) repealed by No 63 of 2008, s 3 and Sch 2 item 26, effective 1 January 2009. For application and transitional provision, see note under s 47(1AA). S 47(3) formerly read:
Payment of baby bonus by instalment for those under 18
47(3)
Despite subsection (1), if:
(a)
the claimant has not yet turned 18 on the day on which the claimant makes a claim for payment of baby bonus; and
(b)
the claimant is entitled to be paid baby bonus in respect of a child;
the Secretary must, after each of the first 13 instalment periods that end after the determination granting the claim is made, pay to the claimant 1/13 of the amount of baby bonus that the claimant is entitled to be paid. The Secretary must pay it at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
S 47(3) amended by No 130 of 2007, s 3 and Sch 2 item 5, by substituting "Despite subsection (1), if" for "If", applicable to claims for payment of baby bonus made after 18 August 2007.
S 47(3) and (3A) substituted for s 47(3) by No 82 of 2007, s 3 and Sch 6 item 3, applicable to claims for payment of baby bonus made after 1 July 2007. S 47(3) formerly read:
47(3)
In subsection (2):
instalment period
means, subject to subsection (4):
(a)
the period of 14 days beginning on such day as the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included; and
(b)
each successive period of 14 days.
47(3A)
(Repealed by No 63 of 2008)
History
S 47(3A) repealed by No 63 of 2008, s 3 and Sch 2 item 26, effective 1 January 2009. For application and transitional provision, see note under s 47(1AA). S 47(3A) formerly read:
47(3A)
However, the Secretary may direct that the whole or a part of an amount which is to be paid for the purposes of subsection (3) is to be paid in a manner other than by payment to the credit of a bank account nominated and maintained by the claimant. If the Secretary gives the direction, the amount is to be paid in accordance with the direction (despite that subsection).
S 47(3) and (3A) substituted for s 47(3) by No 82 of 2007, s 3 and Sch 6 item 3, applicable to claims for payment of baby bonus made after 1 July 2007.
Secretary may change beginning of instalment periods
47(4)
The Secretary may change, for the purposes of subsection (1AA), the day on which successive instalment periods are to begin in relation to a claimant or class of claimants. If the Secretary does so, the last instalment period before the first day on which the new instalment periods are to begin is shortened so that it ends immediately before that day.
History
S 47(4) amended by No 63 of 2008, s 3 and Sch 2 item 27, by substituting "(1AA)" for "(1A), (2) or (3)", effective 1 January 2009. For application and transitional provision, see note under s 47(1AA).
S 47(4) amended by No 130 of 2007, s 3 and Sch 2 item 6, by inserting "(1A)," before "(2)", applicable to claims for payment of baby bonus made after 18 August 2007.
S 47(4) amended by No 82 of 2007, s 3 and Sch 6 item 4, by inserting ", for the purposes of subsection (2) or (3)", applicable to claims for payment of baby bonus made after 1 July 2007.
Alternative payment arrangements - baby bonus
47(4A)
If:
(a)
the claimant is entitled to be paid baby bonus because of eligibility under subsection 36(2), (3) or (5) of the Family Assistance Act and the child dies before the claimant is paid all of the amounts for the purposes of subsection (1AA) of this section; or
(b)
the claimant is entitled to be paid baby bonus because of eligibility under subsection 36(4) of the Family Assistance Act; or
(c)
the Secretary makes a determination under paragraph 37(3)(b) of the Family Assistance Act;
the Secretary may direct that the whole or a part of an amount which is to be paid for the purposes of subsection (1AA) of this section is to be paid in a different way from that provided for by that subsection. If the Secretary gives the direction, the amount is to be paid in accordance with the direction (despite that subsection).
History
S 47(4A) inserted by No 63 of 2008, s 3 and Sch 2 item 28, effective 1 January 2009. For application and transitional provision, see note under s 47(1AA).
Alternative payment arrangements - maternity immunisation allowance
47(5)
The Secretary may direct that the whole or a part of an amount which is to be paid for the purposes of subsection (1) is to be paid in a different way from that provided for by that subsection. If the Secretary gives the direction, the amount is to be paid in accordance with the direction (despite that subsection).
History
S 47(5) amended by No 63 of 2008, s 3 and Sch 2 items 29 to 31, by substituting "subsection (1)" for "this section" , inserting " - maternity immunisation allowance" at the end of the heading, substituting "that subsection" for "subsection (1) or (2)" and substituting "that subsection" for "those subsections", effective 1 January 2009. For application and transitional provision, see note under s 47(1AA).
47(6)
If the Secretary is satisfied that an amount that would, apart from this subsection, be paid under subsection (1AA) on a particular day cannot reasonably be paid on that day, the Secretary may direct that the amount be paid on an earlier day.
History
S 47(6) amended by No 63 of 2008, s 3 and Sch 2 item 32, by substituting "(1AA)" for "(1A), (2) or (3)", effective 1 January 2009. For application and transitional provision, see note under s 47(1AA).
S 47(6) amended by No 130 of 2007, s 3 and Sch 2 item 6, by inserting "(1A)," before "(2)", applicable to claims for payment of baby bonus made after 18 August 2007.
S 47(6) amended by No 82 of 2007, s 3 and Sch 6 item 5, by inserting "or (3)" after "(2)", applicable to claims for payment of baby bonus made after 1 July 2007.
Rounding of payments
47(7)
If an amount to be paid under this section is not a whole number of cents, it must be rounded to the nearest cent (rounding 0.5 cents upwards).
Relationship of this section with other provisions
47(8)
This section is subject to Part 4, Division 3 of Part 8B and sections 225 and 226.
Definitions
47(9)
In this section:
instalment period
means, subject to subsection (4):
(a)
the period of 14 days beginning on such day as the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included; and
(b)
each successive period of 14 days.
History
S 47(9) inserted by No 82 of 2007, s 3 and Sch 6 item 6, applicable to claims for payment of baby bonus made after 1 July 2007.
History
S 47 substituted by No 59 of 2004, s 3 and Sch 2 item 23, effective 1 July 2004. For saving provision, see note under Div 3 heading. S 47 formerly read:
Payment of maternity allowance or maternity immunisation allowance
47(1)
If the claimant is entitled to be paid maternity allowance or maternity immunisation allowance, the Secretary must pay the allowance to the claimant, at such time and in such manner as the Secretary considers appropriate.
History
S 47(1) amended by No 95 of 2002, s 3 Sch 2 item 6, by substituting "If" for "Subject to this section, if", effective 1 July 2003.
Making of payments to third parties
47(2)
This section is subject to Part 4, Division 3 of Part 8B and sections 225 and 226.
History
S 47(2) substituted for 47(2) and 47(4), by No 95 of 2002, s 3 Sch 2 item 7, effective 1 July 2003. For continuation provisions see history note under s 23(4). S 47(2) formerly read:
47(2)
The Secretary may instead pay the whole or a part of the allowance to someone other than the claimant, on behalf of the claimant. The payment may be made at such time and in such manner as the Secretary considers appropriate.
S 47(2) amended by No 45 of 2000, s 3 Sch 2 item 50, by adding "The payment may be made at such time and in such manner as the Secretary considers appropriate." at the end, effective 1 July 2000. For transitional provisions see note under s 7A.
47(3)
(Repealed by No 45 of 2000)
History
S 47(3) repealed by No 45 of 2000, s 3 Sch 2 item 51, effective 1 July 2000. For transitional provisions see note under s 7A. S 47(3) formerly read:
Regulations may provide for timing and manner of making payments
47(3)
The regulations may make provision for the time at which, and the manner in which, an allowance is to be paid for the purposes of this section. If such regulations are made, the Secretary must pay the allowance in accordance with the regulations.
47(4)
(Repealed by No 95 of 2002)
History
S 47(2) substituted for 47(2) and 47(4), by No 95 of 2002, s 3 Sch 2 item 7, effective 1 July 2003. For continuation provisions see history note under s 23(4). S 47(4) formerly read:
Section subject to other provisions
47(4)
This section is subject to Part 4 (Overpayments and debt recovery) and sections 225 and 226 (which deal with tax debts).
History
S 47(4) amended by No 45 of 2000, s 3 Sch 2 item 52, by substituting "and 226 (which deal with tax debts)" for "to 228 (which deal with other debts etc)". For transitional provisions see note under s 7A.
S 47 amended by No 82 of 2007, s 3 and Sch 6 item 32, by substituting "baby bonus" for "maternity payment" (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
SECTION 47AA
47AA
Payment of maternity immunisation allowance
(Repealed by No 49 of 2012)
History
S 47AA repealed by No 49 of 2012, s 3 and Sch 1 item 36, effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 47AA formerly read:
SECTION 47AA Payment of maternity immunisation allowance
47AA(1)
If the claimant is entitled to be paid maternity immunisation allowance, the Secretary must pay it to the claimant, at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
Note:
Section 47AB provides for rounding of the amounts of payments.
Alternative payment arrangements
47AA(2)
The Secretary may direct that the whole or a part of an amount that is to be paid for the purposes of subsection (1) is to be paid in a way different from that provided for by that subsection. If the Secretary gives the direction, the amount is to be paid in accordance with the direction (despite that subsection).
S 47AA inserted by No 45 of 2010, s 3 and Sch 1 item 5, effective 14 April 2010. For application and transitional provisions, see note under s 47.
SECTION 47AB
47AB
Other rules about payments of baby bonus
(Repealed by No 70 of 2013)
History
S 47AB repealed by No 70 of 2013, s 3 and Sch 2A item 37, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 47AB formerly read:
SECTION 47AB Other rules about payments of baby bonus
47AB
(Repealed by No 70 of 2013)
Rounding of payments
47AB(1)
If an amount to be paid under section 47 is not a whole number of cents, it must be rounded to the nearest cent (rounding 0.5 cents upwards).
History
S 47AB(1) amended by No 49 of 2012, s 3 and Sch 1 item 38, by omitting "or 47AA" after "section 47", effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
Relationship of section 47 with other provisions
47AB(2)
Section 47 is subject to Part 4, Division 3 of Part 8B and sections 225 and 226.
History
S 47AB(2) amended by No 39 of 2012, s 3 and Sch 1 item 40, by substituting "Section 47 is" for "Sections 47 and 47AA are", effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
S 47AB inserted by No 45 of 2010, s 3 and Sch 1 item 5, effective 14 April 2010. For application and transitional provisions, see note under s 47.
SECTION 47A
Variation of determination where certain statements under section 38A made
47A(1)
If:
(a)
a TFN claim person has made a statement of the kind set out in subsection
38A(4); and
(b)
a determination is in force under which the claimant is entitled to be paid a stillborn baby payment allowance in normal circumstances; and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number;
the consequence in subsection (3) applies.
History
S 47A(1) amended by No 70 of 2013, s 3 and Sch 2A item 38, by substituting "a stillborn baby payment" for "baby bonus" in para (b), effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading.
S 47A(1) amended by No 49 of 2012, s 3 and Sch 1 item 41, by omitting "or maternity immunisation allowance" after "baby bonus" in para (b), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
47A(2)
If:
(a)
a TFN claim person has made a statement of the kind set out in subsection
38A(5); and
(b)
a determination is in force under which the claimant is entitled to be paid a stillborn baby payment in normal circumstances; and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (3) applies.
History
S 47A(2) amended by No 70 of 2013, s 3 and Sch 2A item 38, by substituting "a stillborn baby payment" for "baby bonus" in para (b), effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading.
S 47A(2) amended by No 49 of 2012, s 3 and Sch 1 item 41, by omitting "or maternity immunisation allowance" after "baby bonus" in para (b), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
47A(3)
For the purposes of subsection (1) or (2), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid a stillborn baby payment.
History
S 47A(3) amended by No 70 of 2013, s 3 and Sch 2A item 39, by substituting "a stillborn baby payment" for "baby bonus", effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading.
S 47A(3) amended by No 49 of 2012, s 3 and Sch 1 item 42, by omitting "or maternity immunisation allowance, as the case may be" after "baby bonus", effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
47A(4)
If:
(a)
under subsection (3), the Secretary varies the determination; and
(b)
the Secretary finds out the tax file number of the TFN claim person at any time after the variation took place;
the Secretary must vary the determination to undo the effect mentioned in subsection (3).
History
S 47A amended by No 82 of 2007, s 3 and Sch 6 item 33, by substituting "baby bonus" for "maternity payment" (wherever occurring), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
S 47A amended by No 59 of 2004, s 3 and Sch 2 item 24, by substituting "maternity payment" for "maternity allowance" (wherever occurring). For saving provision, see note under Div 3 heading.
S 47A inserted by No 30 of 2003, s 3 and Sch 2 item 26, effective 15 April 2003.
SECTION 47B
47B
Claimant for payment of baby bonus to notify changes in care of the child
(Repealed by No 70 of 2013)
History
S 47B repealed by No 70 of 2013, s 3 and Sch 2A item 40, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 47B formerly read:
SECTION 47B Claimant for payment of baby bonus to notify changes in care of the child
47B(1)
This section applies if:
(a)
an individual makes a claim for payment of baby bonus in normal circumstances, based on eligibility for baby bonus under subsection 36(2) or (3) of the Family Assistance Act; and
(b)
there is a change in the care of the child after the individual makes the claim and before the end of the period of:
(i)
if the claim is based on eligibility for baby bonus under subsection 36(2) of that Act - 26 weeks beginning on the day of the child's birth; and
(ii)
if the claim is based on eligibility for baby bonus under subsection 36(3) of that Act - 26 weeks beginning on the day the child becomes entrusted to care as mentioned in paragraph 36(3)(b) of that Act; and
(c)
as a result of that change in care:
(i)
the child ceases to be an FTB child of the individual; or
(ii)
neither the individual nor the individual's partner is the primary carer of the child; and
(d)
before or after that change in care, the Secretary gives the individual a notice (the
entitlement notice
) under section 46 of this Act stating that the individual is entitled to be paid the baby bonus.
History
S 47B(1) amended by No 70 of 2013, s 3 and Sch 3 item 41, by substituting "becomes entrusted" for "is entrusted" in para (b)(ii), applicable in relation to a child becoming entrusted to the care of a person before, on or after 28 June 2013. However, the amendment does not affect the rights or liabilities arising between parties to a proceeding heard and finally determined by a court before 28 June 2013, to the extent that those rights or liabilities arose from, or were affected by, a child being entrusted to the care of a person.
S 47B(1) amended by No 105 of 2010, s 3 and Sch 1 item 29, by substituting para (c), effective 1 January 2011. Para (c) formerly read:
(c)
the child ceases to be an FTB child of the individual as a result of that change in care; and
47B(2)
The individual must notify the Secretary of that change in care:
(a)
in the manner set out in a written notice given to the individual under section 47C; and
(b)
as soon as practicable after:
(i)
if that change in care occurs before the individual receives the entitlement notice - receiving the entitlement notice; and
(ii)
if that change in care occurs after the individual receives the entitlement notice - that change in care.
S 47B inserted by No 38 of 2010, s 3 and Sch 6 item 1, applicable in relation to claims made on or after 1 July 2010.
SECTION 47C
47C
Secretary's power to approve a manner of notification
(Repealed by No 70 of 2013)
History
S 47C repealed by No 70 of 2013, s 3 and Sch 2A item 40, effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. S 47C formerly read:
SECTION 47C Secretary's power to approve a manner of notification
47C(1)
The Secretary must approve a manner of notification that an individual is to use when notifying the Secretary under section 47B of a change in care of a child.
47C(2)
The Secretary must, by written notice, notify the individual of the approved manner of notification.
S 47C inserted by No 38 of 2010, s 3 and Sch 6 item 1, applicable in relation to claims made on or after 1 July 2010.
Division 4 - Child care benefit
History
Div 4 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
History
Div 4 substituted by No 45 of 2000, s 3 Sch 2 item 60.
Act No 45 of 2000 contained the following transitional provisions:
Schedule 6 - Transitional provisions associated with the establishment of a scheme for the payment of child care benefit
SECTION 1 Definitions
1
In this Schedule, unless the contrary intention appears:
approved child care service
has the meaning given in subsection 3(1) of the Family Assistance Administration Act.
childcare assistance
means fee reductions made in respect of care provided before:
(a)
1 July 2000; or
(b)
on or after 1 July 2000, as provided for in this Schedule;
in compliance with:
(c)
the fee relief guidelines; or
(d)
a Commonwealth program, administered by the Commonwealth Department of Family and Community Services or the Commonwealth Services Delivery Agency, that provided for fee reductions, generally known as ``childcare assistance'' or ``fee relief''.
childcare assistance agreement
means an agreement, to which the Commonwealth is a party:
(a)
entered into under section 20 of the
Child Care Act 1972; or
(b)
any other agreement, not being an agreement entered into under that Act;
that is made to provide grants to reimburse the costs of fee reductions.
childcare assistance scheme
means the Commonwealth program under which childcare assistance is paid.
child care rebate
means child care rebate payable under the Childcare Rebate Act 1993.
data collection form
means a written request to an individual from the Secretary for information relating to matters associated with the establishment of a scheme for payment of child care benefit.
family allowance
means family allowance payable under the Social Security Act 1991.
Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
family assistance law
has the same meaning as in subsection 3(1) of the Family Assistance Administration Act.
fee relief guidelines
means the Childcare Assistance (Fee Relief) Guidelines made under section 12A of the Child Care Act 1972 as in force on 30 June 2000.
Secretary
, in relation to an act or thing done, or a decision or determination made, under particular legislation, means the Secretary of the Department administered by the Minister administering that legislation.
SECTION 2 Special rules relating to individual entitled to childcare assistance before 1 July 2000
2(1)
If, before 1 July 2000:
(a)
a decision has been made in respect of an individual and a child with the effect that the individual is entitled to childcare assistance in respect of the child; and
(b)
the individual has returned a completed data collection form to the Secretary by the date specified in the form;
then:
(c)
section
42 of the Family Assistance Act as amended by this Act and in force on 1 July 2000, is treated as being in force when the completed data collection form was returned; and
(d)
the individual is taken to be conditionally eligible under that section, as so in force, at the time that the form was returned.
2(2)
If:
(a)
determinations of conditional eligibility, CCB %, a weekly limit of hours and schooling %, would, apart from this subitem, come into force on 1 July 2000 in respect of the individual and the child; and
(b)
the individual has not remained entitled to childcare assistance in respect of the child for the period commencing on the day the data collection form is returned to the Secretary and ending on 30 June 2000;
the determinations do not come into force on 1 July 2000.
Note:
Determinations of conditional eligibility, a weekly limit of hours, CCB % and schooling % are made under sections 50F, 50H, 50J and 50K respectively of the Family Assistance Administration Act as amended by this Act and in force on 1 July 2000.
2(3)
If:
(a)
a requirement has been imposed before 1 July 2000 under the childcare assistance scheme in respect of the child of the individual; and
(b)
the requirement is that the child comply with the immunisation requirement; and
(c)
the child does not meet the requirement by 1 July 2000; and
(d)
immediately before 1 July 2000, less than 63 days have elapsed since the requirement was imposed;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(e)
section
57E of the Family Assistance Administration Act as so amended, and paragraph 42(1)(c) of the Family Assistance Act as so amended, are treated as having been in force when the requirement was imposed; and
(f)
the requirement is taken to have been imposed, at the time when it was imposed, under section
57E of the Family Assistance Administration Act as so amended and as so in force; and
(g)
the requirement is taken to have been imposed, at the time when it was imposed, for the purposes of paragraph 42(1)(c) of the Family Assistance Act as so amended and as so in force.
2(4)
If, immediately before 1 July 2000, the child is meeting the immunisation requirements set out in the childcare assistance scheme, then, on 1 July 2000, the child is taken to meet the immunisation requirements in section
6 of the Family Assistance Act, as amended by this Act and in force on that day.
SECTION 3 Special rules if individual claiming child care rebate and receiving family allowance returns data collection form
3(1)
If:
(a)
an individual makes a claim for childcare rebate in respect of a child within the period commencing on 1 January 1998 and ending on 30 June 2000; and
(b)
immediately before 1 July 2000, the individual is receiving family allowance in respect of the child; and
(c)
the individual returns a completed data collection form to the Secretary by the date specified in the form;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(d)
paragraph
49B(a) of the Family Assistance Administration Act, as so amended is treated as being in force when the completed data collection form is returned; and
(e)
the individual is taken to have made an effective claim under that paragraph, as so in force, at the time that the form was returned.
3(2)
If, immediately before 1 July 2000, the child is meeting the immunisation requirements set out in the
Childcare Rebate Act 1993, then, on I July 2000, the child is taken to meet the immunisation requirements in section
6 the Family Assistance Act as amended by this Act and in force on that day.
SECTION 4 Individuals may make a claim for child care benefit by fee reduction before 1 July 2000
4
If an individual makes a claim for child care benefit by fee reduction before 1 July 2000, then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(a)
paragraph
49B(a) of the Family Assistance Administration Act, as so amended is treated as being in force when the claim is made; and
(b)
the claim is taken to have been made, at the time that it was made, under that paragraph of that Act as so amended and in force.
SECTION 5 Minimum CCB % if individual objects to use of tax file number given previously
5(1)
This item applies to an individual referred to in subitems 2(1) and 3(1).
5(2)
If:
(a)
the tax file number of an individual to which this item applies has been provided to the Secretary:
(i)
by the individual; or
(ii)
by the partner of the individual; or
(iii)
by the Commissioner of Taxation on the authority of the individual; under:
(iv)
a provision of the Social Security Act 1991 for a purpose related to a claim for, or entitlement to, family allowance; or
(v)
the childcare assistance scheme for a purpose related to a claim for, or entitlement to, childcare assistance; and
(b)
the individual returns to the Secretary a completed data collection form by the date specified in the form; and
(c)
in that form, the individual objects to the use of the tax file number previously provided to the Secretary;
a determination of CCB % under section 50J of the Family Assistance Administration Act as amended by this Act and that would come into force on 1 July 2000 in respect of the individual, is to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.
SECTION 6 Special rules relating to status of a child
6(1)
If:
(a)
immediately before 1 July 2000, a decision is in force under the childcare assistance scheme that a child is taken to be a dependent child; and
(b)
either:
(i)
under item 2, an individual is taken to be conditionally eligible for child care benefit by fee reduction in respect of the child; or
(ii)
under item 3, an individual is taken to have made an effective claim for child care benefit by fee reduction in respect of the child; or
(iii)
under item 4, an individual makes a claim for child care benefit by fee reduction in respect of the child;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(c)
the Family Assistance Act as so amended is treated as having been in force when the decision under paragraph (a) was made; and
(d)
the decision that the child is taken to be a dependent child is taken to have been a determination that the child is an FTB child of the individual made, at the time referred to in subitem (2), under subsection
42(2) of the Family Assistance Act as so amended and in force.
6(2)
The determination referred to in paragraph (1)(d) is taken to have been made on:
(a)
in the case of subparagraph (b)(i) - the day the individual is taken to be conditionally eligible immediately before the time the individual is taken to be so conditionally eligible; and
(b)
in the case of subparagraph (b)(ii) - the day the effective claim is taken to have been made; and
(c)
in the case of subparagraph (b)(iii) - the day the claim is made.
SECTION 7 Special rules relating to residence
7(1)
If:
(a)
immediately before 1 July 2000, a decision is in force under the childcare assistance scheme that an individual is taken to be a resident for childcare assistance purposes with effect that the individual is a resident on 1 July 2000; and
(b)
either:
(i)
under item 2, the individual is taken to be conditionally eligible for child care benefit by fee reduction; or
(ii)
under item 3, the individual is taken to have made an effective claim for child care benefit by fee reduction; or
(iii)
under item 4, an individual makes a claim for child care benefit by fee reduction;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(c)
the Family Assistance Act as so amended is treated as having been in force when the decision under paragraph (a) was made; and
(d)
the decision that the individual is a resident is taken to have been a determination made, at the time referred to in subitem (2), under section
8 of the Family Assistance Act as so amended and in force.
7(2)
The determination is taken to have been made on:
(a)
in the case of subparagraph (b)(i) - the day the individual is taken to be conditionally eligible, immediately before the time the individual is taken to be so conditionally eligible; and
(b)
in the case of subparagraph (b)(ii) - the day the effective claim is taken to have been made; and
(c)
in the case of subparagraph (b)(iii) - the day the claim is made.
SECTION 8 Special rules relating to tax file numbers provided for another purpose
8
If:
(a)
the tax file number of an individual has been provided to the Secretary:
(i)
by the individual; or
(ii)
by the partner of the individual; or
(iii)
by the Commissioner of Taxation on the authority of the individual; under:
(iv)
a provision of the Social Security Act 1991 for a purpose related to a claim for, or entitlement to, family allowance; or
(v)
the childcare assistance scheme; and
(b)
the individual returns to the Secretar
y a completed data collection form by the date specified in the form; and
(c)
in that form, the individual does not object to the use of the tax file number previously so provided to the Secretary;
that tax file number is taken to have been provided for the purposes of section 50B of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000.
SECTION 9 Special rules relating to TFN requirements
9(1)
If:
(a)
an individual has been requested, before 1 July 2000, under section
75 of the
Social Security (Administration) Act 1999 or under the childcare assistance scheme, to provide a tax file number in relation to a claim for, or the receipt of, family allowance or childcare assistance; and
(b)
the individual has not, before that date, provided that tax file number; and
(c)
immediately before 1 July 2000, less than 28 days have elapsed since the request to provide that number;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(d)
the Family Assistance Act as so amended is treated as having been in force when the request was made; and
(e)
the request is taken to have been made, at the time when it was made, under section
57B of the Family Assistance Act as so amended and in force.
9(2)
If, under a decision made under the childcare assistance scheme, an individual has been exempted, before 1 July 2000, from having to meet the tax file number requirements of the scheme, then, for the purposes of the Family Assistance Administration Act, as amended by this Act:
(a)
that Act as so amended is treated as having been in force when the decision that the individual is exempt was made; and
(b)
the decision is taken to have been made, at the time the exemption under the childcare assistance scheme was given, under subsection 57B(6) of that Act as so amended and in force.
SECTION 10 Special rules relating to a childcare assistance agreement in force immediately before 1 July 2000
Agreement to which this item relates
10(1)
This item applies to a childcare assistance agreement that was in force immediately before 1 July 2000.
Agreement ceases to operate for grants for fee reductions after 1 July 2000 except in certain circumstances
10(2)
Except in the limited circumstances set out in subitem (3) or (4), on and after 1 July 2000, an agreement to which this item applies does not operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided on or after 1 July 2000.
Matters in respect of which agreement continues to operate
10(3)
An agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to a session of care that started before 1 July 2000 and continued on that date.
Note 1:
Item 17 continues access to fee reductions under the childcare assistance scheme for care provided during a session of care that started immediately before 1 July 200 and continued on that date.
Note 2: In respect of care provided on 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.
10(4)
An agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided on or after 1 July 2000, if the care is provided by an outside school hours care service during the period of a school vacation that starts before 1 July 2000 and continues on and after that day.
Note 1:
Item 18 continues access to fee reductions under the childcare assistance scheme for vacation care provided on and after 1 July 2000 if the vacation started before 1 July 2000.
Note 2: In respect of care provided on and after 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.
10(5)
On and after 1 July 2000, an agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided before 1 July 2000.
Note:
In respect of care provided before 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.
10(6)
On and after 1 July 2000, an agreement to which this item applies operates for the purposes of other grants (if any) provided for in the agreement.
Commonwealth under no obligation to make further grants under agreement
10(7)
The operation of an agreement to which this item applies is limited in that the Commonwealth is under no obligation, on or after 1 July 2000, to make any further grants under the agreement to reimburse the costs of fee reductions.
Child Care Act, guidelines etc. to be treated as in force
10(8)
For the purposes of an agreement to which this item applies in so far as it relates to a grant to reimburse the costs of fee reductions, in relation to care provided as mentioned in subitems (3), (4) and (5):
(a)
on and after 1 July 2000, the
Child Care Act 1972 is treated as being in force as if the amendments made by Schedule <3 to the
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 had not been made; and
(b)
if:
(i)
a handbook, guidelines or other document that relates to fee reductions created by a Commonwealth Department with the responsibility for administering the agreement is referred to in the agreement; and
(ii)
the handbook, guidelines or other document operates on 30 June 2000; the handbook, guidelines or other document is treated as operating on and after 1 July 2000.
SECTION 11 Childcare assistance agreement services to become approved child care services under section 195 of the Family Assistance Administration Act
Long day care services
11(1)
If:
(a)
a childcare assistance agreement is in force in respect of a long day care service immediately before 1 July 2000; and
(b)
the service is not, immediately before 1 July 2000, subject to a suspension under paragraph 4E(1)(d) of the
Child Care Act 1972;
the service is treated as being an approved centre based long daycare service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Family day care services
11(2)
If a childcare assistance agreement is in force in respect of a family day care service immediately before 1 July 2000, the service is treated as being an approved family day care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Occasional care services
11(3)
If a childcare assistance agreement is in force in respect of an occasional care service immediately before 1 July 2000, the service is treated as being an approved occasional care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Outside school hours care services
11(4)
If a childcare assistance agreement is in force in respect of an outside school hours care service immediately before 1 July 2000, the service is treated as being an approved outside school hours care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Requirement of subsection 195(3) of the Family Assistance Administration Act need not be complied with
11(5)
For an approved child care service referred to in subitems (1) to (4) (inclusive), the Secretary does not have to comply with the requirement in subsection
195(3) of the Family Assistance Administration Act as amended by this Act to give a certificate in respect of the service.
If long day care services subject to a sanction (other than suspension) on 30 June 2000, sanction carries over to child care benefit scheme
11(6)
If a long day care service is, immediately before 1 July 2000, subject to a sanction, other than suspension, under section 4E of the
Child Care Act 1972, the service is treated, on and after 1 July 2000, as being subject to the sanction under section
200 of the Family Assistance Administration Act as amended by this Act.
SECTION 12 Special condition of continuing approval of approved child care services referred to in item 11
12
If:
(a)
a service is treated, under item 11, as an approved child care service; and
(b)
item 10 applies to an agreement in respect of the service;
it is a condition for the continued approval of the approved child care service under section 195 of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000, that the service not contravene an obligation imposed on the service under the agreement in respect of a grant to reimburse the costs of fee reductions, in relation to care mentioned in subitems 10(3), (4) and (5).
SECTION 13 Debts under childcare assistance agreements to be recoverable under the Family Assistance Administration Act
13(1)
If:
(a)
an amount (the
debt
), whether described as a debt or not, is to be repaid:
(i)
under a childcare assistance agreement to which item 10 applies; or
(ii)
under section 20B of the Child Care Act 1972 as in force immediately before 1 July 2000 in respect of an advance on account of a grant to reimburse the costs of fee reductions made for children; and
(b)
the debt relates to a grant to reimburse the costs of fee reductions for care mentioned in subitem (10)(3), (4) or (5);
the debt, whether it arises before, or on or after, 1 July 2000 is recoverable on or after 1 July 2000 under subsection 82(2) of the Family Assistance Administration Act as amended by this Act and in force on 1 July 2000.
13(2)
If the debt has been partially recovered under the childcare assistance scheme before 1 July 2000, the balance of the debt may be recovered under subsection
82(2) of the Family Assistance Administration Act as amended by this Act and in force on and after 1 July 2000.
SECTION 14 Minister may terminate childcare assistance agreements
14(1)
If:
(a)
a childcare assistance agreement was in force immediately before 1 July 2000; and
(b)
the agreement relates solely to a grant to reimburse the costs of fee reductions;
the Minister may, on or after 1 July 2000, determine, in writing, that the agreement is ended from a date specified in the determination.
14(2)
The determination has effect accordingly.
SECTION 15 Old sanctions to be taken into account by Secretary when considering applications under section 194 of the Family Assistance Administration Act
15
If:
(a)
a person applies under section 194 of the Family Assistance Administration Act as amended by this Act for approval of a child care service as an approved child care service for the purposes of the family assistance law; and
(b)
the person, when operating a child care service under the childcare assistance scheme, was subject to sanctions in respect of the service;
the Secretary may refuse to approve the service under subsection 195(2) of that Act as amended by this Act.
SECTION 16 Special rules relating to claims for childcare assistance
Claims for childcare assistance that are undetermined as at 1 July 2000
16(1)
If:
(a)
a person lodged a claim for childcare assistance in respect of care provided before 1 July 2000; and
(b)
that claim was not determined before that date;
the claim is to be determined after 1 July 2000 under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
Claims lodged after 1 July 2000
16(2)
Despite the termination of the childcare assistance scheme on 1 July 2000, a person may lodge a claim for childcare assistance before 8 July 2000 if the claim relates to care provided no more than 7 days before the claim is lodged. The claim is to be determined after 1 July 2000 under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
SECTION 17 Special rules relating to sessions of care
17
If a session of care, within the meaning of the childcare assistance scheme, provided by a child care service starts before 1 July 2000 and continues on 1 July 2000, a claim for childcare assistance in respect of the session is to be determined under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
SECTION 18 Special rules relating to vacation care
18
If a period of vacation care, within the meaning of the childcare assistance scheme, provided by a child care service starts before 1 July 2000 and continues on and after 1 July 2000, a claim for childcare assistance in respect of this care is to be determined under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
SECTION 19 Special rules relating to registered carers under section 49 of the Childcare Rebate Act
Most registered carers to be treated as registered carers under the child care benefits scheme
19(1)
If:
(a)
an individual was a registered carer under section 49 of the
Childcare Rebate Act 1993 immediately before 1 July 2000; and
(b)
the individual did not do any of the following things immediately before 1 July 2000:
(i)
operate a child care service that was the subject of a childcare assistance agreement;
(ii)
operate a child care service that was receiving financial assistance from the Commonwealth in connection with its operational costs, where the provision of that assistance is administered by the Commonwealth Department of Family and Community Services;
(iii)
provide child care under a contract with a family day care service that was the subject of a childcare assistance agreement;
the individual is to be treated as being approved as a registered carer under section 210 of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000, with effect from that date.
Applications for registration as a carer under section 49 of the Childcare Rebate Act that are undetermined as at 1 July 2000
19(2)
If:
(a)
a person or body lodged an application for registration as a carer under section 49 of the
Childcare Rebate Act 1993 before 1 July 2000; and
(b)
that application was not determined before that date;
then:
(c)
the application is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if that Act, as so in force, had continued in force; and
(d)
if the registration (if any) relates to a person who is not an individual, the registration remains in force only in relation to care provided before 1 July 2000, or on or after 1 July 2000 as mentioned in subitems 20(3) and (4); and
(e)
for the purposes of subitem (1), if the registration (if any) relates to a person who is an individual, the individual is to be treated as being a registered carer before 1 July 2000.
Applications for registration as a carer under section 49 of the Childcare Rebate Act lodged after 1 July 2000
19(3)
Despite the repeal of the
Childcare Rebate Act 1993 on 1 July 2000
, a person or body may apply, on or after 1 July 2000 and before 1 January 2001, for registration as a carer under section 49 of that Act if the application relates to care provided as mentioned in subitem 20(2), (3) or (4). The application is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
SECTION 20 Special rules relating to claims for child care rebate
Claims for child care rebate that are undetermined as at 1 July 2000
20(1)
If:
(a)
a person lodged a claim for child care rebate before 1 July 2000; and
(b)
that claim was not determined before that date;
the claim is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
Claims for child care rebate made after 1 July 2000 for care provided before 1 July 2000
20(2)
Despite the repeal of the
Childcare Rebate Act 1993 on 1 July 2000, a person may lodge a claim for child care rebate on or after 1 July 2000 and before 1 January 2001 if the claim relates to care provided during a period commencing 2 years before the claim was lodged and ending on 30 June 2000. The claim is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
20(3)
If a session of care provided by a child care service starts before 1 July 2000 and continues on 1 July 2000, a claim for child care rebate in respect of the session is to be determined under the
Childcare Rebate Act 1993 as in force immediately before 1 July 2000 as if the Act, as so in force, had continued in force.
20(4)
If a period of vacation care provided by an outside school hours care service starts before 1 July 2000 and continues on and after 1 July 2000, a claim for child care rebate in respect of this care is to be determined under the
Childcare Rebate Act 1993 as in force immediately before 1 July 2000 as if the Act, as so in force, had continued in force.
SECTION 21 Special rules relating to registration of families
Applications for registration of a family under section 19 of the Childcare Rebate Act that are undetermined as at 1 July 2000
21(1)
If:
(a)
an individual lodged an application for registration of a family under section 19 of the
Childcare Rebate Act 1993 before 1 July 2000; and
(b)
that application was not determined before that date;
the application is to be determined under the Childcare Rebate Act 1993, as in force before 1 July 2000, as if that Act, as so in force, had continued in force.
Applications for registration of a family under section 19 of the Childcare Rebate Act lodged after 1 July 2000
21(2)
Despite the repeal of the
Childcare Rebate Act 1993 on 1 July 2000, an individual may apply, on or after 1 July 2000 and before 1 January 2001, for a family to be registered under section 19 of that Act if the application relates to care provided as mentioned in subitem 20(2), (3) or (4). The application is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
SECTION 22 Health Insurance Commission's functions and powers in relation to child care rebate to continue for certain matters
22(1)
The Health Insurance Commission must deal with the following matters:
(a)
applications referred to in item 19;
(b)
claims referred to in item 20;
(c)
applications referred to in item 21;
(d)
matters arising in respect of those applications and claims (for example, applications for review);
under the Health Insurance Commission Act 1973 and the Childcare Rebate Act 1993 as if the following amendments to those Acts had not occurred:
(e)
the amendments of the
Health Insurance Commission Act 1973 by Schedule 8 to the
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999;
(f)
the repeal of the
Childcare Rebate Act 1993.
22(2)
In respect of the Commission's powers under subitem (1), the Commission may, under subsection 55(3) of the
Childcare Rebate Act 1993 as continued in force, extend the period in which an application may be made for reconsideration of a decision listed in section 53 of that Act, but only until 30 June 2001.
SECTION 23 Other transitional matters may be provided for in regulations
23
The Governor-General may make regulations, not inconsistent with this Schedule, the Family Assistance Administration Act and the Family Assistance Act prescribing other transitional matters, apart from transitional matters provided for in this Schedule, that are necessary or convenient for carrying out or giving effect to the introduction of child care benefit under the family assistance law.
Div 4 formerly read:
Subdivision A - Regulations
SECTION 48 Overview
48
Basically, this Division provides for the making of regulations about how individuals and approved child care services can become entitled to have payments of child care benefit made, and how such payments are to be made.
SECTION 49 Determinations about eligibility for child care benefit by instalment for care provided by approved child care services in normal circumstances
49(1)
The regulations may prescribe circumstances in which, and procedures (which may require the making of claims) by which:
(a)
individuals who are conditionally eligible for child care benefit by instalment to an approved child care service in accordance with section 41 of the Family Assistance Act are to be determined by the Secretary to be so conditionally eligible; or
(b)
individuals who are eligible for child care benefit by instalment to an approved child care service in accordance with section 42 of that Act are to be determined by the Secretary to be entitled to have child care benefit paid to the service.
49(2)
If the regulations make provision in accordance with paragraph (1)(a), the regulations may make provision for the conditional eligibility to be removed if the child concerned does not, in specified circumstances, meet the immunisation requirements.
SECTION 50 Determinations about eligibility for child care benefit for past periods for care provided by approved child care services in normal circumstances
50
The regulations may prescribe circumstances in which, and procedures (which may require the making of claims) by which, individuals who are eligible for child care benefit in respect of a session of care provided to a child by an approved child care service in accordance with section 43 of the Family Assistance Act are to be determined by the Secretary to be entitled to be paid child care benefit.
SECTION 51 Determinations about eligibility for child care benefit for care provided by approved child care services in special circumstances
51
The regulations may prescribe circumstances in which, and procedures (which may require the making of claims) by which:
(a)
approved child care services that are eligible for child care benefit for sessions of care provided by the service to a child in accordance with section 45 of the Family Assistance Act are to be determined by the Secretary to be entitled to be paid child care benefit; or
(b)
approved child care services that are conditionally eligible for child care benefit by instalment in accordance with section 46 of that Act are to be determined by the Secretary to be so conditionally eligible; or
(c)
approved child care services that are eligible for child care benefit by instalment in accordance with section 47 of that Act are to be determined by the Secretary to be entitled to be paid child care benefit.
SECTION 52 Determinations about eligibility for child care benefit for past periods of care provided by registered carers
52
The regulations may prescribe circumstances in which, and procedures (which may require the making of claims) by which, individuals who are eligible for child care benefit in accordance with section 49 of the Family Assistance Act are to be determined by the Secretary to be entitled to be paid child care benefit.
SECTION 53 Claims and determinations about eligibility for amounts of child care benefit where death occurs
53
The regulations may:
(a)
prescribe circumstances in which, and procedures by which, individuals may make claims stating that they wish to become eligible for an amount of child care benefit in accordance with section 57 of the Family Assistance Act; and
(b)
prescribe circumstances in which, and procedures by which, individuals who make such claims and become so eligible are to be determined by the Secretary to be entitled to be paid the amount of the child care benefit.
SECTION 54 Estimates of adjusted taxable income
54
The regulations may make provision for the use of estimates of adjusted taxable income in making determinations of entitlements relating to child care benefit.
SECTION 55 Making of payments
55(1)
If the regulations make provision in accordance with sections 49 to 53 for individuals or approved child care services to become entitled to be paid, or to have paid, child care benefit, the regulations may make provision for the amount, timing and manner of making of the payments.
55(2)
Without limiting subsection (1), regulations under that subsection may provide for any individual who becomes entitled to be paid child care benefit to nominate another individual to whom the benefit is to be paid, with the consent of that other individual.
SECTION 56 Variation etc of determinations
56(1)
The regulations may make provision for the variation, suspension or cancellation of determinations made under the regulations.
Reconciliation process etc changes to determinations
56(2)
Without limiting subsection (1), if the regulations make provision in accordance with section 54 for the use of estimates of adjusted taxable income in making determinations of entitlements relating to child care benefit, the regulations may make provision for the variation, suspension or cancellation, as part of a process of reconciliation of amounts after the end of the income year concerned or in other situations, of the determinations once assessments have been made of the taxable income.
Exemptions from reconciliation process etc changes in ``special circumstances'' rate cases
56(3)
Without limiting subsection (2), regulations for the purposes of that subsection may provide, in specified circumstances, for exemptions in the case of entitlements of approved child care services to be paid child care benefit, or of individuals to have child care benefit paid to approved child care services, in situations where the approved child care services have given certificates under subsection 71(1) or (2), or the Secretary has made determinations under subsection 71(4), of the Family Assistance Act (which deal with child care benefit in special circumstances).
SECTION 57 Passing on child care benefit by way of reduced charges etc
57(1)
The regulations may make provision for approved child care services, that have been or will be paid amounts of child care benefit for sessions of care that the services provide, to do either or both of the following:
(a)
reduce or not charge the amounts that the services would otherwise charge for the sessions;
(b)
make payments to persons who have paid charges for the sessions;
in order to pass the benefit of the child care benefit on to the persons who pay or would be liable to pay the charges.
Receipts etc
57(2)
If the regulations make provision in accordance with subsection (1), the regulations may also make provision for the approved child care services to give the person who pays or would otherwise pay the charges a receipt or other document stating the following:
(a)
the amount of the charges or that there were no charges;
(b)
what the charges would have been if the reduction had not taken place;
(c)
how much child care benefit was passed on in reducing the charges;
(d)
any other information of a specified kind in relation to the sessions of care the services provided.
SECTION 58 Record keeping obligations
Maintaining records
58(1)
The regulations may make provision for approved child care services to maintain records of a specified kind that are relevant to one or more of the following:
(a)
the services' eligibility for child care benefit under this Act;
(b)
the payments received by the services under this Act;
(c)
the services' compliance with the conditions for the continued approval of the services;
(d)
any other matters of a specified kind in relation to the services.
Retaining records
58(2)
The regulations may make provision for approved child care services to retain for a specified period any records that are required to be maintained by regulations for the purposes of subsection (1).
Producing records
58(3)
The regulations may make provision for approved child care services to produce to the Secretary in specified circumstances any records that are required to be retained by regulations for the purposes of subsection (1).
SECTION 59 Provision of information to Secretary
Information about changes in circumstances
59(1)
The regulations may make provision for the giving of information to the Secretary, by individuals or approved child care services who have become entitled to be paid child care benefit, or to have child care benefit paid, under the regulations, about changes in:
(a)
circumstances that may be relevant to their entitlement; or
(b)
their address.
Information about changes in service used
59(2)
If the regulations make provision in accordance with paragraph 49(1)(a) for the Secretary to determine that individuals are conditionally eligible for child care benefit by instalment to an approved child care service, the regulations may make provision for the individuals to advise the Secretary of the name and address of any other approved child care service that begins to provide sessions of care for the child.
Information about children cared for by services
59(3)
The regulations may make provision for approved child care services to give the Secretary the following information, in a specified form and manner and at a specified time:
(a)
the names of all children to whom the services provided sessions of care during specified periods;
(b)
the number of hours in those sessions of care;
(c)
the amount of child care benefit that the services have been or will be paid in respect of those sessions of care and the children to whom the amounts relate;
(d)
any other information of a specified kind in relation to the services.
SECTION 60 Provision of tax file numbers to Secretary in claims or in documents given together with claims
60(1)
If the regulations make provision in accordance with section 49, 50, 52 or 53 for the making of claims in relation to child care benefit, the regulations may make provision for individuals who are claimants, or partners of claimants, to include in the claim, or in a document in a specified form given to the Secretary together with the claim, a statement of any of the kinds set out in subsection (2), (3) or (4).
Statement of tax file number
60(2)
The first kind of statement is a statement of the tax file number of the individual.
Statement that individual does not know what his or her tax file number is etc
60(3)
The second kind of statement is a statement that the individual:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the individual of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the individual has a tax file number; and
(ii)
if the individual has a tax file number - that number.
Statement that an application for a tax file number is pending
60(4)
The third kind of statement is a statement that the individual:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the individual - that number; or
(ii)
if the application is refused - that the application has been refused; or
(iii)
if the application is withdrawn - that the application has been withdrawn.
Exemption from requirement under subsection (1)
60(5)
If the regulations make provision in accordance with subsection (1), the regulations may also make provision for the Secretary to determine that the requirement mentioned in that subsection does not apply to partners of claimants if the claimants cannot obtain from their partners:
(a)
the tax file number of their partners; or
(b)
a statement by the partners under subsection (2), (3) or (4).
Consequences of failure to provide tax file number etc
60(6)
If the regulations make provision in accordance with subsection (1), the regulations may also make provision for determinations not to be made in relation to the claims in specified circumstances where statements of the kind mentioned in subsection (3) or (4) are made.
SECTION 61 Secretary's power to request tax file numbers
61(1)
If the regulations make provision for determinations to be made:
(a)
in accordance with paragraph 49(1)(a), that individuals are conditionally eligible for child care benefit by instalment to an approved child care service; or
(b)
in accordance with section 50, 52 or 53, that individuals are entitled to be paid child care benefit;
the regulations may make provision for the Secretary to request, but not compel, the individuals to give the Secretary, within 28 days of the request being made, a statement by the individuals, or by other individuals who are or have been their partners, of any of the kinds mentioned in subsection 60(2), (3) or (4).
61(2)
If the regulations make provision in accordance with subsection (1), the regulations may also make provision for:
(a)
in a paragraph (1)(a) case - the conditional eligibility to be removed; or
(b)
in a paragraph (1)(b) case - variation of the determination to remove the entitlement;
in cases where the request is not complied with or other specified circumstances exist in relation to the request.
SECTION 62 Enforcement of information etc requirements
62
Without limiting the power under subsection 235(1) for the regulations to prescribe penalties for breaches of the regulations, the regulations may provide for the Secretary to vary determinations made in accordance with regulations under this Subdivision in specified circumstances where information is not provided, or other things are not done, in accordance with regulations under this Subdivision.
SECTION 63 Other matters
63
Without limiting sections 49 to 59, the regulations may make provision for the following:
(a)
the giving of notice that determinations made under regulations forthe purposes of this Subdivision have been made;
(b)
the content of such notice;
(c)
the period in which determinations made under regulations for the purposes of this Subdivision are to be in force;
(d)
the reduction of any entitlements to payments of child care benefit under such determinations on account of debts in respect of child care benefit owed by the individuals or approved child care services to the Commonwealth;
(e)
the making to approved child care services of advance payments to be set off against later entitlements in relation to payments of child care benefit;
(f)
any other matter incidental or otherwise related to anything about which regulations can be made under this Division.
Subdivision B - Offences
SECTION 64 Provision of instalment statements where individual conditionally eligible for child care benefit by instalment
64(1)
If, during the whole or part of an instalment period, a determination under regulations in accordance with paragraph 49(1)(a) is in force, the approved child care service concerned must give the Secretary, during the next instalment period, the statement, details and any other information mentioned in paragraph 42(1)(b) of the Family Assistance Act.
64(2)
A person who, without reasonable excuse, contravenes subsection (1) is guilty of an offence punishable on conviction by a fine not exceeding 60 penalty units.
SECTION 65 Provision of instalment statements where approved child care service conditionally eligible for child care benefit by instalment
65(1)
If, during the whole or part of an instalment period, a determination under regulations in accordance with paragraph 51(b) is in force, the approved child care service concerned must give the Secretary, during the next instalment period, the statement, details and any other information mentioned in paragraph 47(1)(b) of the Family Assistance Act.
65(2)
A person who, without reasonable excuse, contravenes subsection (1) is guilty of an offence punishable on conviction by a fine not exceeding 20 penalty units.
Subdivision A - Overview of process of fee reductions
History
Subdiv A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv A substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of Subdiv A see history note under Pt 3 Div 4 heading.
SECTION 48
48
Overview of process if individual is conditionally eligible for child care benefit by fee reduction
(Repealed by No 22 of 2017)
History
S 48 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 48 formerly read:
SECTION 48 Overview of process if individual is conditionally eligible for child care benefit by fee reduction
48(1)
An approved child care service is obliged to notify the Secretary if an individual enrols a child for care by the service.
48(2)
Once that enrolment is confirmed by the Secretary, the service is obliged to give weekly reports to the Secretary about the care provided to the child.
48(3)
If a report is given, and a determination of conditional eligibility under section 50F is in force in respect of an individual and a child with the effect that the individual is conditionally eligible for child care benefit by fee reduction for care provided by the approved child care service to the child in a week, the Secretary will calculate the amount by which the fees charged by the service for the care are to be reduced.
48(4)
The amount by which the fees are to be reduced is referable to the amount of child care benefit that would be paid in respect of the sessions if entitlement to an amount of child care benefit was determined under section 51B in respect of the income year in which the week falls. The amount of fee reduction is calculated by the Secretary using the provisions of the Family Assistance Act.
48(5)
The service must pass on to the individual the amount of the fee reduction calculated by the Secretary. If the service has already reduced the amount of fees charged to the individual for care provided to the child in anticipation of the calculation by the Secretary, the service is taken to have passed on a fee reduction equal to the amount by which the fees have already been reduced.
48(6)
When the determination of entitlement is made, if the amount of the entitlement is greater than the amount of the fee reductions already received by the individual in respect of the sessions in the income year, the amount of the entitlement consists of the amount of the difference together with the amount of fee reductions received by the individual.
48(7)
When the determination of entitlement is made, if the amount of the entitlement is less than the amount of the fee reductions already received by the individual in respect of the sessions in the income year, the amount of the entitlement is the amount of the fee reductions less the amount of the difference.
48(8)
Payments in respect of fee reduction are made to the service by the Secretary to enable the service to pass on to the individual the amount of fee reductions as calculated (see Division 2 of Part 8A).
S 48 substituted by No 118 of 2007, s 3 and Sch 1 item 11, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. S 48 formerly read:
SECTION 48 Overview of process if individual is conditionally eligible for child care benefit by fee reductions
48(1)
If a determination of conditional eligibility under section 50F is in force during an income year in respect of an individual and a child with the effect that the individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service to the child, the individual's fees for sessions of care provided by an approved child care service to the child while the determination is in force with that effect are reduced by the service.
48(2)
The amount by which the fees are reduced is referable to the amount of child care benefit that would be paid in respect of the sessions if entitlement to an amount of child care benefit was determined under section 51B on the day the fees are reduced. The amount of fee reduction is calculated by the service using the provisions of the Family Assistance Act.
48(3)
The fees are reduced in anticipation of a determination of entitlement to be paid child care benefit by fee reduction being made under section 51B in respect of the individual, the child, the sessions and the income year.
48(4)
When the determination of entitlement is made, if the amount of the entitlement is greater than the amount of the fee reductions already received by the individual in respect of the sessions in the income year, the amount of the entitlement consists of the amount of the difference together with the amount of fee reductions received by the individual.
48(5)
When the determination of entitlement is made, if the amount of the entitlement is less than the amount of the fee reductions already received by the individual in respect of the sessions in the income year, the amount of the entitlement is the amount of the fee reductions less the amount of the difference.
48(6)
To reimburse the service the amount of the fee reductions made for care provided by the service to the child, the service receives an advance (see Division 2 of Part 8A).
S 48 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of S 48 see history note under Pt 3 Div 4 heading.
Subdivision B - Making claims
History
Subdiv B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
SECTION 49
49
Need for a claim
(Repealed by No 22 of 2017)
History
S 49 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49 formerly read:
SECTION 49 Need for a claim
49(1)
Except in the case set out in subsection (2), the only way that a person can become entitled to be paid child care benefit is to make a claim in accordance with this Subdivision.
49(2)
If an approved child care service is eligible under section 47 of the Family Assistance Act for child care benefit by fee reduction for care provided by the service to a child at risk, the service (a
claimant
) is taken to have made a claim for payment of child care benefit by fee reduction for the care provided by the service to the child. The claim is taken to be made on the first day that the service reports to the Secretary in respect of that eligibility.
S 49 inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of S 49 see history note under Pt 3 Div 4 heading.
SECTION 49A
49A
Who can make a claim
(Repealed by No 22 of 2017)
History
S 49A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49A formerly read:
SECTION 49A Who can make a claim
49A(1)
The only persons who can make a claim in accordance with this Subdivision are individuals.
49A(2)
An approved child care service that is eligible under section 47 of the Family Assistance Act is, under subsection 49(2), taken to have made a claim.
S 49A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 49B
49B
What may be claimed by an individual
(Repealed by No 22 of 2017)
History
S 49B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49B formerly read:
SECTION 49B What may be claimed by an individual
49B
An individual (a
claimant
) may make a claim:
(a)
for payment of child care benefit by fee reduction for care provided by an approved child care service; or
(b)
for payment of child care benefit for a past period for care provided by an approved child care service; or
(c)
for payment of child care benefit for a past period for care provided by a registered carer; or
(d)
for payment of child care benefit by single payment/in substitution because of the death of another individual.
S 49B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 49C
49C
Form etc. of effective claim by individual
(Repealed by No 22 of 2017)
History
S 49C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49C formerly read:
SECTION 49C Form etc. of effective claim by individual
Requirements for claim by individual to be effective
49C(1)
To be effective:
(a)
a claim (other than a claim that is taken to be made under subsection 49(2)) must:
(i)
be made in a form and manner; and
(ii)
subject to subsections (2), (3), (4) and (6), contain any information; and
(iii)
be accompanied by any documents;
required by the Secretary; and
(b)
the bank account requirement set out in section 49G must be satisfied in relation to the claim; and
(c)
in the case of a claim by an individual for payment of child care benefit for a past period for care provided by an approved child care service - the tax file number requirement in section 49E must be satisfied in relation to the claim; and
(d)
in the case of a claim by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by an approved child care service - the tax file number requirement in section 49F must be satisfied in relation to the claim.
History
S 49C(1) amended by No 25 of 2011, s 3 and Sch 1 item 11, by substituting ", (4) and (6)," for "and (4)," in para (a)(ii), applicable in relation to income years beginning on or after 1 July 2011. No 25 of 2011, s 3 and Sch 1 item 78 contains the following transitional provisions:
78 Transitional - elections made before 1 July 2011
(1)
This item applies if an individual gives the Secretary notice, by the time and in the form and manner or way approved by the Secretary, electing to have child care rebate in respect of the individual and a child for care provided for the child in the 2011-2012 income year paid in one of the following ways:
(a)
weekly into a bank account maintained by the individual alone or jointly or in common with someone else;
(b)
weekly to one or more approved child care services;
(c)
quarterly into a bank account maintained by the individual alone or jointly or in common with someone else.
(2)
For the purposes of the Family Assistance Act and the Family Assistance Administration Act:
(a)
if the notice is of the kind described in paragraph (1)(a) of this item - the individual is taken to have given notice under paragraph 65EAAAA(1)(a) of the Family Assistance Administration Act in relation to the 2011-2012 income year; and
(b)
if the notice is of the kind described in paragraph (1)(b) of this item - the individual is taken to have given notice under paragraph 65EAAAA(1)(b) of the Family Assistance Administration Act in relation to the 2011-2012 income year; and
(c)
if the notice is of the kind described in paragraph (1)(c) of this item - the individual is taken to have given notice under paragraph 65EAAAA(1)(c) of the Family Assistance Administration Act in relation to the 2011-2012 income year.
(3)
If an individual does not give notice of the kind described in subitem 1, child care rebate (if any) in respect of the individual and the child for care provided during the 2011-2012 income year is to be paid:
(a)
if child care rebate was paid quarterly in respect of the individual and the child in relation to the 2010-2011 income year-quarterly; and
(b)
otherwise - for the income year.
(4)
To avoid doubt, this item applies even if the Secretary approves the time, the form or the manner or way, in which the election is to be given before the day on which this item commences.
Exemption from part of information requirement when claimant making a claim for payment of child care benefit by fee reduction
49C(2)
Subject to section 49H, a claim for payment of child care benefit by fee reduction for care provided by an approved child care service to a child will be effective even though the claimant does not provide all, or some, of the following information:
(a)
information about any amount needed by the Secretary to calculate the CCB % applicable to the claimant in respect of the child;
(b)
information needed to work out the number of children the claimant has in care of a particular kind;
(c)
information as to whether the child is a school child;
(ca)
information needed by the Secretary to determine the claimant's eligibility for the special grandparent rate in respect of the child;
(d)
information required for checking compliance with paragraph 42(1)(c) of the Family Assistance Act (dealing with immunisation);
(e)
the following information:
(i)
information relating to the claimant's, and the claimant's partner's (if any), tax file number requested under section 57B;
(ii)
information relating to whether the claimant is opting to have a CCB % of zero % applicable to him or her.
History
S 49C(2) amended by No 53 of 2008, s 3 and Sch 1 item 17, by substituting "a CCB % of zero % applicable to him or her" for "the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 49C(2) amended by No 132 of 2004, s 3 and Sch 4 item 14, by inserting para (ca), applicable to sessions of care provided in a week that commences after 1 January 2005.
Exemption from part of information requirement when claimant making a claim for payment of child care benefit for a past period for care provided by an approved child care service
49C(3)
Subject to section 49J, a claim for payment of child care benefit for a past period for care provided by an approved child care service to a child will be effective even though the claimant does not provide all, or some, of the following information:
(a)
information about the amount needed by the Secretary to calculate the CCB % applicable to the claimant in respect of the child;
(b)
information needed to work out the number of children the claimant had in care of a particular kind;
(c)
information as to whether the child was a school child.
Exemption from part of information requirement when claimant making a claim for payment of child care benefit by single payment/in substitution for care provided by an approved child care service
49C(4)
Subject to section 49L, a claim for payment of child care benefit by single payment/in substitution for care provided by an approved child care service to a child because of the death of another individual will be effective even though the claimant does not provide all, or some, of the following information:
(a)
information about any amount needed by the Secretary to calculate the CCB % applicable to the other individual in respect of the child;
(b)
information needed to work out the number of children the other individual had in care of a particular kind;
(c)
information as to whether the child was a school child.
49C(5)
The information or documents required by the Secretary under paragraph (1)(a) may include information or documents relevant to:
(a)
whether the claimant is eligible for child care rebate; and
(b)
the amount of child care rebate applicable in respect of the claimant; and
(c)
determining any other matter in relation to the payment of child care rebate to the claimant.
History
S 49C(5) inserted by No 25 of 2011, s 3 and Sch 1 item 12, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
49C(6)
A claim for payment of child care benefit by fee reduction for care provided by an approved child care service to a child will be effective even if the claimant does not make an election under section 65EAAAA in relation to the care (weekly or quarterly payments of child care rebate).
History
S 49C(6) inserted by No 25 of 2011, s 3 and Sch 1 item 12, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
S 49C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 49D
49D
Deemed claim under subsection 49(2) effective in certain circumstances
(Repealed by No 22 of 2017)
History
S 49D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49D formerly read:
SECTION 49D Deemed claim under subsection 49(2) effective in certain circumstances
49D(1)
Subject to section 49M, if a claim by an approved child care service is taken to have been made under subsection 49(2), the claim is taken to be effective if the service's eligibility under section 47 of the Family Assistance Act is reported by the service to the Secretary.
Form of report required
49D(2)
The report must:
(a)
be made in a form and manner; and
(b)
contain any information; and
(c)
be accompanied by any documents;
required by the Secretary.
S 49D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 49E
49E
Tax file number requirement to be satisfied for claim by individualfor payment of child care benefit for a past period for care provided by an approved child care service to be effective
(Repealed by No 22 of 2017)
History
S 49E repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49E formerly read:
SECTION 49E Tax file number requirement to be satisfied for claim by individual for payment of child care benefit for a past period for care provided by an approved child care service to be effective
49E(1)
This section sets out the tax file number requirement that must be satisfied in relation to a claim by an individual for payment of child care benefit for a past period for care provided by an approved child care service. The requirement is for the purposes of paragraph 49C(1)(c) (which states what is required for these kinds of claims to be effective).
49E(2)
The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN claim person. However, the requirement does not apply in relation to a TFN claim person if a determination is in force under subsection (7) in relation to the person, or the person has opted as set out in subsection (8).
Statement of tax file number
49E(3)
The first kind of statement that can be made is a statement of the TFN claim person's tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only.
Statement that TFN claim person does not know what his or her tax file number is etc.
49E(4)
The second kind of statement that can be made is a statement by the TFN claim person that the person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number - that number.
Statement that an application for a tax file number is pending
49E(5)
The third kind of statement that can be made is a statement by the TFN claim person that the person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person - that number; or
(ii)
if the application is refused - that the application has been refused; or
(iii)
if the application is withdrawn - that the application has been withdrawn.
How statement to be given
49E(6)
A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement if Secretary determines
49E(7)
The Secretary may determine that the requirement in subsection (2) does not apply to a TFN claim person if:
(a)
the person is, or was, the claimant's partner; and
(b)
the claimant cannot obtain from the person:
(i)
the person's tax file number; or
(ii)
a statement by the person under subsection (4) or (5).
Exemption from tax file number requirement if claimant opts for certain things in the claim form
49E(8)
The requirement in subsection (2) does not apply to a TFN claim person if, in the claim, the person opted to have a CCB % of zero % applicable to him or her.
History
S 49E(8) amended by No 53 of 2008, s 3 and Sch 1 item 18, by substituting "a CCB % of zero % applicable to him or her" for "the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 49E(8) amended by No 53 of 2008, s 3 and Sch 1 item 18, by substituting "a CCB % of zero % applicable to him or her" for "the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 49E inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 49F
49F
Tax file number requirement to be satisfied for claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual to be effective
(Repealed by No 22 of 2017)
History
S 49F repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49F formerly read:
SECTION 49F Tax file number requirement to be satisfied for claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual to be effective
49F(1)
This section sets out the tax file number requirement that must be satisfied in relation to a claim by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual. The requirement is for the purposes of paragraph 49C(1)(d) (which states what is required for these kinds of claims to be effective).
49F(2)
The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN substitution person. However, the requirement does not apply in relation to a TFN substitution person if a determination is in force under subsection (7) or (8), or the claimant has opted as set out in subsection (9).
Statement of tax file number
49F(3)
The first kind of statement that can be made is a statement of a TFN substitution person's tax file number. Regardless of who the TFN substitution person is, this kind of statement can be made by the claimant only.
Statement that TFN substitution person does not know what his or her tax file number is
49F(4)
The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual's partner (as referred to in paragraph (b) of the definition of
TFN substitution person
in subsection 3(1)) that the TFN substitution person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number - that number.
Statement that an application for a tax file number is pending
49F(5)
The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual's partner (as referred to in paragraph (b) of the definition of
TFN substitution person
in subsection 3(1)) that the TFN substitution person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person - that number; or
(ii)
if the application is refused - that the application has been refused; or
(iii)
if the application is withdrawn - that the application has been withdrawn.
How statement to be given
49F(6)
A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
49F(7)
The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person's tax file number.
49F(8)
The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement referred to in subsection (4) or (5) in respect of the person.
49F(9)
The requirement in subsection (2) does not apply in relation to a TFN substitution person if, in the claim, the claimant opted to have a CCB % of zero % applicable to the person.
History
S 49F(9) amended by No 53 of 2008, s 3 and Sch 1 item 19, by substituting "a CCB % of Zero % applicable to the person" for "the CCB % applicable to the person calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 49F inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 49G
49G
Bank account details or statement to be provided for claims by individuals for child care benefit to be effective
(Repealed by No 22 of 2017)
History
S 49G repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49G formerly read:
SECTION 49G Bank account details or statement to be provided for claims by individuals for child care benefit to be effective
49G(1)
This section sets out the bank account requirement that must be satisfied in relation to a claim by an individual for payment of child care benefit for the purposes of paragraph 49C(1)(b) (which states what is required for claims by individuals for child care benefit to be effective).
Requirement concerning bank account details
49G(2)
The requirement is that the claimant provide:
(a)
details of a bank account maintained by the claimant alone or jointly or in common with someone else into which are to be paid:
(i)
amounts of child care benefit; or
(ii)
in the case of child care benefit by fee reduction - the amount of the difference referred to in subsection 56(1); or
(b)
a statement that the claimant will nominate,and provide details of, such a bank account, within 28 days after the claim is made.
How details or statement to be given
49G(3)
The bank account details or statement must be provided in the claim.
Exemption from bank account requirement
49G(4)
The Secretary may determine that the requirement in subsection (2) does not apply to a claimant if the Secretary considers that it is appropriate to exempt the claimant from the requirement.
S 49G inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 49H
49H
Restrictions on claims by an individual for payment of child care benefit by fee reduction
(Repealed by No 22 of 2017)
History
S 49H repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49H formerly read:
SECTION 49H Restrictions on claims by an individual for payment of child care benefit by fee reduction
Claims to which section applies
49H(1)
This section applies to a claim by an individual for payment of child care benefit by fee reduction for care provided by an approved child care service to a child (a
fee reduction claim
).
Previous claim by individual for child care benefit by fee reduction and a conditional eligibility determination has not been made or claimant already conditionally eligible
49H(2)
A fee reduction claim is ineffective if at the time (the
determination time
) when the conditional eligibility of the claimant would be determined:
(a)
the claimant has previously made a claim for child care benefit by fee reduction in respect of the child; and
(b)
either:
(i)
a determination of conditional eligibility under section 50F, or of no entitlement under section 50G, has not as yet been made in respect of the previous claim; or
(ii)
as a result of the previous claim, a determination is in force that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child.
Previous claim by individual for child care benefit by fee reduction, a conditional eligibility determination is in force but varied with effect that the claimant is not conditionally eligible and the variation can be undone
49H(3)
A fee reduction claim is ineffective if:
(a)
at the determination time:
(i)
the claimant has previously made a claim for child care benefit by fee reduction in respect of the child; and
(ii)
a determination that the claimant is conditionally eligible for child care benefit by fee reduction is in force in respect of the previous claim; and
(iii)
that determination has been varied under section 58A, 61A or 62 with the effect that the claimant is not conditionally eligible for any session of care provided to the child after the determination time; and
(b)
the determination time is before the end of the income year following the one in which the variation took effect.
Approved child care service is already eligible for child care benefit by fee reduction for care provided to a child at risk
49H(4)
A fee reduction claim is ineffective if, at the determination time, an approved child care service is eligible for child care benefit by fee reduction for care provided by the service to that child.
Restriction in subsection (4) not to apply in certain circumstances
49H(5)
Subsection (4) does not apply to a claim if, in the special circumstances of the claim, the Secretary considers that subsection (4) should not apply.
S 49H inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 49J
49J
Restrictions on claim by individual for payment of child care benefit for past period for care provided by an approved child care service
(Repealed by No 22 of 2017)
History
S 49J repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49J formerly read:
SECTION 49J Restrictions on claim by individual for payment of child care benefit for past period for care provided by an approved child care service
Claims to which section applies
49J(1)
This section applies to a claim by an individual for payment of child care benefit for a past period for care provided by an approved child care service to a child (a
past period claim
).
Claim period must fall within one income year etc.
49J(2)
A past period claim is ineffective if:
(a)
the period does not fall wholly within one income year; or
(b)
the period does fall wholly within one income year (the
relevant income year
) but the claim is made before the end of the relevant income year or after the end of:
(i)
the first income year after the relevant income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the claim before the end of that first income year.
History
S 49J(2) amended by No 70 of 2013, s 3 and Sch 2B item 37, by substituting para (b), applicable in relation to a past period falling in the 2012-13 income year or a later income year. Para (b) formerly read:
(b)
the period does fall wholly within one income year but the claim is made before the end of that income year or after the end of the 2 income years immediately following that income year.
S 49J(2) amended by No 33 of 2004, s 3 and Sch 1 items 3 and 6, by substituting "2 income years immediately following that income year" for "following income year" in para (b), applicable to a claim for payment of child care benefit made either before or after the commencement of this Part, if the claim is for a past period that falls wholly within the income year beginning on 1 July 2001 or any later income year.
49J(2A)
The further period referred to in subparagraph (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.
History
S 49J(2A) inserted by No 70 of 2013, s 3 and Sch 2B item 38, applicable in relation to a past period falling in the 2012-13 income year or a later income year.
Previous claim by claimant for care provided by an approved child care servicefor any part of the past period
49J(3)
A past period claim is ineffective if the claimant has previously made a claim for payment of child care benefit for care provided by an approved child care service to the child for any part of the past period (whether or not the claim has been determined).
Subsection (3) does not apply if previous claim by claimant and claimant not entitled for failing to meet a condition in paragraph 44(1)(a), (d) or (e) of the Family Assistance Act
49J(4)
Subsection (3) does not apply if:
(a)
the claimant has previously made a claim for payment of child care benefit for care provided to the child in the past period by an approved child care service; and
(b)
the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the claimant was not eligible under section 44 of the Family Assistance Act; and
(c)
the reason the claimant was not eligible was because the claimant failed to meet the condition in paragraph 44(1)(a), (d) or (e) of that Act.
Individual already conditionally eligible for child care benefit by fee reduction
49J(5)
A past period claim is ineffective if, at any time during the past period, a determination that the claimant was conditionally eligible for child care benefit by fee reduction was in force in respect of the claimant and the child.
Previous claim by claimant for child care benefit by fee reduction, a determination of conditional eligibility is in force but varied with effect that the individual is not conditionally eligible and the variation can be undone
49J(6)
A past period claim is ineffective if:
(a)
at the time the claim would be determined (the
determination time
):
(i)
the claimant had previously made a claim for payment of child care benefit by fee reduction in respect of the child; and
(ii)
a determination that the claimant is conditionally eligible for child care benefit by fee reduction is in force in respect of the previous claim; and
(iii)
that determination has been varied under section 58A, 61A or 62 with the effect that the claimant is not conditionally eligible for any session of care provided to the child after the determination time; and
(b)
the claim is made before the end of the income year following the one in which the variation mentioned in subparagraph (a)(iii) took effect.
Approved child care service is already eligible for child care benefit by fee reduction for care provided by the service to a child at risk
49J(7)
A past period claim is ineffective in respect of any part of a past period during which an approved child care service was eligible for child care benefit by fee reduction for care provided to the child.
Restriction in subsection (7) not to apply in certain circumstances
49J(8)
Subsection (7) does not apply to a claim if, in the special circumstances of the claim, the Secretary considers that subsection (7) should not apply.
S 49J inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 49K
49K
Restrictions on claim by individual for payment of child care benefit for past period for care provided by a registered carer
(Repealed by No 22 of 2017)
History
S 49K repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49K formerly read:
SECTION 49K Restrictions on claim by individual for payment of child care benefit for past period for care provided by a registered carer
Claims to which section applies
49K(1)
This section applies to a claim by an individual for payment of child care benefit for a past period for care provided by a registered carer to a child (a
past period claim
).
Claim ineffective if relates to periods of care which occurred before the start of the period of 12 months before claim
49K(2)
A past period claim is ineffective if the claim relates to a period of care which occurred before the start of the period of 12 months before the date of claim.
Previous claim by claimant for care provided in a past period by a registered carer
49K(3)
A past period claim is ineffective if the claimant has previously made a claim for payment of child care benefit for care provided by a registered carer to the child for any part of the past period (whether or not the claim has been determined).
Subsection (3) does not apply if previous claim by claimant and claimant not entitled for failing to meet a condition in paragraph 45(1)(a), (f) or (g) of the Family Assistance Act
49K(4)
Subsection (3) does not apply if:
(a)
the claimant has previously made a claim for child care benefit for care provided in the past period by a registered carer to the child; and
(b)
the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the claimant was not eligible under section 45 of the Family Assistance Act; and
(c)
the reason the claimant was not eligible was because the claimant failed to meet the condition in paragraph 45(1)(a), (f) or (g) of that Act.
S 49K inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 49L
49L
Restrictions on claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual
(Repealed by No 22 of 2017)
History
S 49L repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49L formerly read:
SECTION 49L Restrictions on claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual
Claim to which this section applies
49L(1)
This section applies to a claim (a
substitution claim
) by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual.
Claim must be made before the end of the income year following the one in which the death occurred
49L(2)
A substitution claim is ineffective if it is made after the end of the income year following the one in which the death of the other individual occurred.
Claim for care provided by an approved child care service where a determination of conditional eligibility was in force cannot be made before the end of the income year in which the death occurred
49L(3)
In the case of a substitution claim for care provided by an approved child care service if a determination of conditional eligibility was in force in respect of the other individual, the claim is ineffective in respect of a period of care provided in a particular income year if it is made before the end of that income year.
Claim for care provided by a registered carer is ineffective in respect of a period earlier than 12 months before death of other individual
49L(4)
In the case of a substitution claim for care provided by a registered carer, the claim is ineffective in respect of a period of care other than the period of 12 months before the death of the other individual.
Previous claim by claimant
49L(5)
A substitution claim in respect of a child and a period is ineffective if the claimant has previously made a substitution claim in respect of the child and the same period because of the death of the same other individual (whether or not that claim has been determined).
Subsection (5) does not apply if previous claim by claimant and other individual not entitled for failure to meet a condition in paragraph 44(1)(a) or (e) of the Family Assistance Act
49L(6)
Subsection (5) does not apply if:
(a)
the claimant has previously made a substitution claim for care provided by an approved child care service to the child because of the death of the other individual; and
(b)
the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the other individual was not eligible under section 44 of the Family Assistance Act; and
(c)
the reason the other individual was not eligible was because of a failure to meet the condition in paragraph 44(1)(a) or (e) of that Act.
Subsection (5) does not apply if previous claim by claimant and other individual not entitled for failure to meet a condition in paragraph 45(1)(a) or (g) of the Family Assistance Act
49L(7)
Subsection (5) does not apply if:
(a)
the claimant has previously made a substitution claim for care provided by a registered carer to the child; and
(b)
the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the other individual was not eligible under section 45 of the Family Assistance Act; and
(c)
the reason the other individual was not eligible was because of a failure to meet the condition in paragraph 45(1)(a) or (g) of that Act.
S 49L inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 49M
49M
Restriction on claim by an approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk
(Repealed by No 22 of 2017)
History
S 49M repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49M formerly read:
SECTION 49M Restriction on claim by an approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk
49M
Individual already conditionally eligible
A claim by an approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk is ineffective if, at the time the care is provided, a determination is in force that an individual is conditionally eligible for child care benefit by fee reduction in respect of the child.
S 49M inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 49N
49N
Claims may be withdrawn or varied
(Repealed by No 22 of 2017)
History
S 49N repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 49N formerly read:
SECTION 49N Claims may be withdrawn or varied
49N(1)
A claimant who is an individual claiming for payment of child care benefit by fee reduction may withdraw or vary the claim before a determination of conditional eligibility under section 50F, or a determination of no entitlement under section 50G, has been made in respect of the claim.
49N(2)
A claimant who is an individual claiming for:
(a)
payment of child care benefit for a past period for care provided by an approved child care service; or
(b)
payment of child care benefit for a past period for care provided by a registered carer; or
(c)
payment of child care benefit by single payment/in substitution because of the death of another individual;
may withdraw or vary the claim before the claim is determined.
49N(3)
The claimant may only withdraw or vary the claim in a manner determined by the Secretary.
49N(4)
If a claim is withdrawn it is taken never to have been made.
S 49N inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision C - Determinations to be made on claim if individual claims payment of child care benefit by fee reduction
History
Subdiv C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50
50
Determinations on effective claim
(Repealed by No 22 of 2017)
History
S 50 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50 formerly read:
SECTION 50 Determinations on effective claim
50(1)
This Subdivision deals with the determinations the Secretary must make on claim, if an individual (the
claimant
) has made an effective claim for payment of child care benefit by fee reduction for care provided by an approved child care service to a child (the
child
).
50(2)
If a claim is not effective, it is taken not to have been made.
50(3)
The Secretary makes these determinations in respect of each child for whom the claimant has made a claim.
50(4)
The Secretary takes these determinations into account when calculating the rate at which, and the amount in which, fee reduction is applicable in respect of the care provided to the child in an income year in respect of which a determination of conditional eligibility is in force. After the end of the income year, a determination of entitlement, or no entitlement (as the case may be), is made under Subdivision D in respect of the individual's claim.
History
S 50(4) amended by No 53 of 2008, s 3 and Sch 5 item 6, by substituting "The Secretary takes these determinations into account when calculating the rate at which, and the amount in which, fee reduction is applicable in respect of the care provided to the child" for "The service uses these determinations as a basis for reducing the claimant's fees for sessions of care provided", applicable in relation to a session or sessions of care provided by an approved child care service to a child during a week falling wholly after the service's application day (within the meaning of item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007).
S 50 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 50 see history note under Pt 3 Div 4 heading.
SECTION 50A
50A
Secretary must make determinations
(Repealed by No 22 of 2017)
History
S 50A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50A formerly read:
SECTION 50A Secretary must make determinations
50A
Subject to sections 50D and 50E, on claim, the Secretary must make the determinations referred to in sections 50B and 50C, if required. The determinations must be made in accordance with this Subdivision.
S 50A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50B
50B
Determination of conditional eligibility or no entitlement to be made
(Repealed by No 22 of 2017)
History
S 50B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50B formerly read:
SECTION 50B Determination of conditional eligibility or no entitlement to be made
Determinations to be made as soon as practicable if tax file number given, claimant exempted or option indicated on claim
50B(1)
If:
(a)
the claimant gives the Secretary, as requested under section 57B, a statement of the tax file number of each of the TFN claim persons; or
(b)
the claimant gives the Secretary a statement of the claimant's tax file number and the Secretary exempts the claimant's partner, under subsection 57B(6), from giving a statement in relation to the partner's tax file number; or
(c)
the claimant opts in the claim form to have a CCB % of zero % applicable to him or her;
the Secretary must make the determination referred to in section 50F or 50G (as appropriate) as soon as practicable.
History
S 50B(1) amended by No 53 of 2008, s 3 and Sch 1 item 20, by substituting "a CCB % of zero % applicable to him or her" for "the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
When determinations must be made if subsection (1) does not apply
50B(2)
If subsection (1) does not apply in respect of the claimant, the Secretary must make the determination referred to in section 50F or 50G (as appropriate) as provided for in section 50D.
S 50B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50C
50C
Other determinations to be made if determination of conditional eligibility is made
(Repealed by No 22 of 2017)
History
S 50C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50C formerly read:
SECTION 50C Other determinations to be made if determination of conditional eligibility is made
50C
If the Secretary makes a determination of conditional eligibility under section 50F, the Secretary must make the following determinations:
(a)
a determination of the weekly limit of hours applicable to the claimant and the child under section 50H;
(b)
a determination of CCB % applicable to the claimant and the child under section 50J;
(c)
a determination of the schooling % applicable to the claimant and the child under section 50K.
Note:
Section 50T also requires the Secretary to determine, in certain circumstances, whether or not the claimant is eligible for the special grandparent rate.
S 50C amended by No 132 of 2004, s 3 and Sch 4 item 15, by inserting the note at the end, applicable to sessions of care provided in a week that commences after 1 January 2005.
S 50C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50D
50D
Restriction on when determinations under section 50F or 50G can be made
(Repealed by No 22 of 2017)
History
S 50D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50D formerly read:
SECTION 50D Restriction on when determinations under section 50F or 50G can be made
Statement about tax file number made on claim
50D(1)
If:
(a)
each of the TFN claim persons makes a statement of the kind set out in subsection 57B(3) or (4); or
(b)
one of the TFN claim persons makes a statement of the kind set out in subsection 57B(3) or (4) and the other TFN claim person gives a statement of the person's tax file number; or
(c)
the TFN claim person who is the claimant makes a statement of the kind set out in subsection 57B(3) or (4) and the Secretary exempts the claimant's partner under subsection 57B(6) from giving a statement in relation to the partner's tax file number;
the Secretary must only make the determination referred to in section 50F or 50G (as appropriate):
(d)
after the Commissioner of Taxation tells the Secretary, within 28 days after the claim is made, in respect of each TFN claim person who has made a statement of the kind set out in subsection 57B(3) or (4):
(i)
the TFN claim person's tax file number; or
(ii)
that the person has not applied for a tax file number; or
(iii)
that the person does not have a tax file number; or
(iv)
that the application by the person for a tax file number has been refused; or
(v)
that the person has withdrawn an application for tax file number; or
(e)
after 28 days after the claim is made have passed, if, within the 28 days, the Commissioner for Taxation does not tell the Secretary any of the things in respect of any TFN claim person referred to in paragraph (d).
No statement on claim about tax file number etc.
50D(2)
Subject to subsections (3) and (4), if neither subsection 50B(1) nor subsection (1) of this section apply in respect of the claim, the Secretary must make the determination referred in section 50F or 50G (as appropriate) as soon as practicable.
No statement on claim about tax file number etc. and Secretary's request for tax file number complied with
50D(3)
If:
(a)
neither subsection 50B(1) nor subsection (1) of this section apply in respect of the claim; and
(b)
the Secretary makes a request under section 57C; and
(c)
within 28 days after the request is made, the claimant complies with the request;
the Secretary must only make the determination referred to in section 50F or 50G (as appropriate) when the claimant complies with the request.
No statement on claim about tax file number etc. and Secretary's request for tax file number not complied with
50D(4)
If:
(a)
neither subsection 50B(1) nor subsection (1) of this section apply in respect of the claim; and
(b)
the Secretary makes a request under section 57C; and
(c)
28 days pass after the request is made without the claimant complying with the request;
the Secretary must only make the determination referred to in section 50F or 50G (as appropriate) when the 28 days have passed.
S 50D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50E
50E
Restriction on determination under section 50F or 50G if bank account details not provided
(Repealed by No 22 of 2017)
History
S 50E repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50E formerly read:
SECTION 50E Restriction on determination under section 50F or 50G if bank account details not provided
50E(1)
If the claimant makes a statement of the kind set out in paragraph 49G(2)(b), the Secretary may only make a determination under section 50F or 50G if, within 28 days after the claim is made, the person nominates, and provides details of, a bank account of a kind referred to in paragraph 49G(2)(a) into which the amount of the difference referred to in subsection 56(1) is to be paid.
50E(2)
If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, make a determination under section 50F or 50G, in respect of the claim, the claim is taken never to have been made.
S 50E inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50F
50F
Determination of conditional eligibility
(Repealed by No 22 of 2017)
History
S 50F repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50F formerly read:
SECTION 50F Determination of conditional eligibility
50F
If the Secretary is satisfied that theclaimant, at the time the Secretary makes the determination, is conditionally eligible under section 42 of the Family Assistance Act in respect of the child, the Secretary must determine that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child.
S 50F inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50G
50G
Determination that no entitlement
(Repealed by No 22 of 2017)
History
S 50G repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50G formerly read:
SECTION 50G Determination that no entitlement
50G
If the Secretary is not satisfied that the claimant is, at the time the Secretary makes the determination, conditionally eligible under section 42 of the Family Assistance Act in respect of the child, the Secretary must determine that the claimant is not entitled to be paid child care benefit by fee reduction in respect of the child.
S 50G inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50H
50H
Determination of weekly limit of hours
(Repealed by No 22 of 2017)
History
S 50H repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50H formerly read:
SECTION 50H Determination of weekly limit of hours
50H(1)
If the Secretary makes a determination under section 50F that the claimant is conditionally eligible, the Secretary must determine the weekly limit of hours applicable to the claimant and the child.
50H(2)
The limit is worked out using Subdivision G of Division 4 of Part 3 of the Family Assistance Act as if references in that Subdivision to an individual being eligible under section 43 of that Act were references to the individual being conditionally eligible under section 42 of that Act.
50H(3)
The limit must be either:
(a)
50 hours, if a circumstance listed in subsection 54(2), (4), (6), (13) or (14) of the Family Assistance Act applies to the claimant; or
(b)
24 hours if paragraph (a) does not apply.
History
S 50H(3) amended by No 150 of 2005, s 3 and Sch 1 item 9, by substituting ``24'' for ``20'' in para (b), applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
No 150 of 2005, s 3 and Sch 1 item 16, contains the following transitional provision:
16 Transitional provision - claimants for whom there is an existing 20-hour determination
(1)
If:
(a)
immediately before the start of the first week commencing after 1 July 2006:
(i)
a determination under subsection 50H(1) of the Family Assistance Administration Act is in force; or
(ii)
a determination of a weekly limit of hours is taken to have been made under section 54C of that Act; and
(b)
the determination is a determination that the weekly limit of hours applicable to the claimant and the child referred to in that subsection or section (as the case may be) is 20 hours;
on and from the start of the first week commencing after 1 July 2006, the determination is taken to be a determination under that subsection or section (as the case may be) that the weekly limit of hours applicable to the claimant and the child is 24 hours.
(2)
If subitem (1) applies to a determination under subsection 50H(1) that is in force, the Secretary must give notice to:
(a)
the claimant; and
(b)
the approved child care service (within the meaning of the Family Assistance Administration Act), or approved child care services, that are, or will be, providing care to the child.
(3)
The notice must state that on and from the start of the first week commencing after 1 July 2006, the weekly limit of hours applicable to the claimant and the child is 24 hours.
(4)
A failure to comply with subitem (2) or (3), or both, does not affect the validity of a determination to which subitem (1) applies.
(5)
Section 219A of the Family Assistance Administration Act applies in relation to a notice under subitem (2) as if it were a notice of a kind referred to in column 1 of table item 6 of the table in subsection 219A(2) of that Act.
S 50H inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50J
50J
Determination of CCB%
(Repealed by No 22 of 2017)
History
S 50J repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50J formerly read:
SECTION 50J Determination of CCB%
50J(1)
If the Secretary makes a determination under section 50F that the claimant is conditionally eligible, the Secretary must determine the CCB % applicable to the claimant and the child.
50J(2)
In making a determination of CCB %, the Secretary must:
(a)
determine a percentage of zero % if subsection 55(2) or 55B(1), or section 55C, applies; or
(b)
otherwise - use the provisions in Schedule 2 to the Family Assistance Act as if references in those provisions to a person being eligible were references to a person being conditionally eligible under section 42 of that Act.
History
S 50J(2) substituted by No 53 of 2008, s 3 and Sch 1 item 21, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. No 53 of 2008, s 3 and Sch 1 item 64 contains the following transitional provision:
Transitional - varying CCB % determinations
Secretary may vary CCB % determinations between commencement and 6 July 2008
(1)
If:
(a)
at the commencement of this item, a determination of CCB % under section 50J of the Family Assistance Administration Act is in force in respect of a claimant who is an individual; and
(b)
the Secretary considers that, if the Secretary were making the determination of CCB % on 7 July 2008, the CCB % determined on 7 July (the
new CCB %
) would be different from the CCB % at commencement (the
current CCB %
);the Secretary may, in writing, vary the determination of CCB % so that the claimant's CCB % is the new CCB %.
(2)
A variation under subitem (1) has effect for the purposes of the Family Assistance Administration Act from 7 July 2008.
(3)
A variation under subitem (1) cannot be made after 6 July 2008.
Decisions to vary are reviewable
(4)
For the purposes of Part 5 of the Family Assistance Administration Act, a decision of the Secretary to vary a determination under subitem (1) is taken to be a decision of an officer under the family assistance law.
S 50J(2) formerly read:
50J(2)
In making a determination of CCB %, the Secretary must use the provisions in Schedule 2 to the Family Assistance Act as if references in those provisions to a person being eligible were references to a person being conditionally eligible under section 42 of that Act.
S 50J inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50K
50K
Determination of schooling %
(Repealed by No 22 of 2017)
History
S 50K repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50K formerly read:
SECTION 50K Determination of schooling %
50K(1)
If the Secretary makes a determination under section 50F that the claimant is conditionally eligible, the Secretary must determine the schooling % applicable to the claimant and the child.
50K(2)
In making a determination of schooling %, the Secretary must use the provisions in Schedule 2 to the Family Assistance Act as if references in those provisions to a person being eligible were references to a person being conditionally eligible under Section 42 of that Act.
S 50K inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50L
50L
When determinations are in force
(Repealed by No 22 of 2017)
History
S 50L repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50L formerly read:
SECTION 50L When determinations are in force
50L(1)
Subject to subsections (6) and (7), a determination of conditional eligibility under section 50F inrespect of the claimant comes into force:
(a)
if no day is specified in the notice of determination - on the day the determination is made; or
(b)
on the day specified in the notice of determination;
and remains in force at all times afterwards.
50L(2)
Except in the case mentioned in subsection (4), the Secretary may specify a day, not more than 4 weeks before the day the claim was made by the claimant, as the day the determination is to come into force.
50L(3)
The Secretary may only specify a day under subsection (2) if the Secretary is satisfied that, if the claimant had made the claim on the specified earlier day before the day of the claim, the claimant would have been conditionally eligible on and since that specified earlier day for child care benefit by fee reduction.
50L(4)
The Secretary must not specify a day under subsection (2) if:
(a)
a determination of conditional eligibility under section 50F was made in respect of the claim; and
(b)
the claim was made while an earlier determination of conditional eligibility was in force with the effect that the claimant was not conditionally eligible as a result of a variation under section 58B (failure to comply with immunisation requirement).
50L(5)
A determination of a weekly limit of hours under section 50H, CCB % under section 50J and schooling % under section 50K in respect of the claimant and the child comes into force at the time the determination of conditional eligibility comes into force and remains in force while the determination of conditional eligibility is in force.
50L(6)
If:
(a)
the Secretary makes a determination of conditional eligibility under section 50F in respect of the claimant and the child; and
(b)
the Secretary varies the determination of conditional eligibility with the effect that the claimant is not conditionally eligible for any session of care occurring on a day on which the determination was, or will be, in force after the day the variation begins to have effect; and
(c)
the claimant makes a later claim for payment of child care benefit by fee reduction;
the determination of conditional eligibility ceases to be in force by force of this subsection on the day a determination comes into force in respect of the later claim.
50L(7)
If:
(a)
a determination of conditional eligibility under section 50F is in force in respect of the claimant; and
(b)
the claimant informs the Secretary, in the form and manner required by the Secretary, that the claimant wants the determination of conditional eligibility to cease to be in force;
the determination ceases to be in force from a day specified in the notice under subsection (8).
50L(8)
The Secretary must give the claimant notice of the cessation of the determination under subsection (7). The notice must specify the day on which the determination ceases to be in force.
History
S 50L(8) amended by No 118 of 2007, s 3 and Sch 1 item 12, by omitting ", and the approved child care service providing care to the child who was the subject of the claim," after "Secretary must give the claimant", effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
50L(9)
The cessation is not ineffective by reason only that the notice under subsection (8) does not fully comply with the requirements of that subsection.
50L(10)
The Secretary may make notice of the cessation of the determination under subsection (7) available to the approved child care service providing care to the child who was the subject of the claim, including by making notice available to the service using an electronic interface.
History
S 50L(10) inserted by No 118 of 2007, s 3 and Sch 1 item 13, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
S 50L inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50M
50M
Notice of determinations if claimant conditionally eligible
(Repealed by No 22 of 2017)
History
S 50M repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50M formerly read:
SECTION 50M Notice of determinations if claimant conditionally eligible
50M(1)
The Secretary must give notice of determinations made in respect of the claimant under sections 50F, 50H, 50J and 50K to the claimant.
History
S 50M(1) amended by No 118 of 2007, s 3 and Sch 1 item 14, by omitting "and the approved child care service, or services, that are, or will be, providing care to the child" after "to the claimant", effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
50M(2)
The notice must state:
(a)
that a determination of conditional eligibility under section 50F is in force in respect of the claimant; and
(b)
the date from which the determination came into force; and
(c)
the name of the child in respect of whom the claimant is conditionally eligible; and
(d)
the weekly limit of hours, CCB % and schooling % applicable to the claimant and the child; and
(e)
that the claimant may apply for review of any of the determinations in the manner set out in Part 5.
50M(3)
The determinations are not ineffective by reason only that any, or all, of the requirements of subsections (1) and (2) are not complied with.
50M(4)
The Secretary may make notice of the determinations made in respect of the claimant under sections 50F, 50H, 50J and 50K available to the approved child care service, or services, that are, or will be, providing care to the child, including by making the notice available to the service using an electronic interface.
History
S 50M(4) inserted by No 118 of 2007, s 3 and Sch 1 item 15, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
S 50M inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50N
50N
When determination of no entitlement is in force
(Repealed by No 22 of 2017)
History
S 50N repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50N formerly read:
SECTION 50N When determination of no entitlement is in force
50N(1)
Subject to subsection (2), a determination of no entitlement under section 50G comes into force when it is made and remains in force at all times afterwards.
50N(2)
If:
(a)
a determination of no entitlement has been made under section 50G in respect of the claimant; and
(b)
the claimant makes a later effective claim for payment of child care benefit by fee reduction, or for a past period, for care provided by an approved child care service;
the determination of no entitlement ceases to be in force on the day a determination comes into force in respect of the second claim.
S 50N inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 50P
50P
Notice of determination of no entitlement
(Repealed by No 22 of 2017)
History
S 50P repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50P formerly read:
SECTION 50P Notice of determination of no entitlement
50P(1)
The Secretary must give notice to the claimant of a determination of no entitlement made in respect of the claimant under section 50G stating:
(a)
that the claimant is not entitled to be paid child care benefit by fee reduction in respect of the child; and
(b)
that the claimant may apply for review of the determination in the manner set out in Part 5
50P(2)
The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.
S 50P inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision CA - Determination of eligibility for special grandparent rate if individual determined to be conditionally eligible for child care benefit by fee reduction
History
Subdiv CA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv CA inserted by No 132 of 2004, s 3 and Sch 4 item 16, applicable to sessions of care provided in a week that commences after 1 January 2005.
SECTION 50Q
50Q
Determination of eligibility for special grandparent rate
(Repealed by No 22 of 2017)
History
S 50Q repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50Q formerly read:
SECTION 50Q Determination of eligibility for special grandparent rate
50Q
This Subdivision deals with the determination of eligibility for the special grandparent rate that the Secretary must make in certain circumstances if an individual (the
claimant
) is determined to be conditionally eligible for child care benefit by fee reduction in respect of a child.
Note:
Section 50T tells you when the Secretary must determine the claimant's eligibility for the special rate. Section 50S tells you the criteria that must be satisfied for the claimant to be eligible for that rate. Section 50R explains who counts as a grandparent or great-grandparent for the purposes of this Subdivision.
S 50Q inserted by No 132 of 2004, s 3 and Sch 4 item 16, applicable to sessions of care provided in a week that commences after 1 January 2005.
SECTION 50R
50R
Grandparents and great-grandparents
(Repealed by No 22 of 2017)
History
S 50R repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50R formerly read:
SECTION 50R Grandparents and great-grandparents
50R(1)
In determining, for the purposes of this Subdivision, whether an individual is a
grandparent
or
great-grandparent
of another person, treat the following relationships as if they were biological child-parent relationships:
(a)
the relationship between an adopted child and his or her adoptive parent;
(b)
the relationship between a step-child and his or her step-parent;
(c)
the relationship between a relationship child and his or her relationship parent.
History
S 50R(1) amended by No 144 of 2008, s 3 and Sch 6 item 21, by inserting para (c), effective 1 July 2009.
50R(2)
In subsection (1):
adoptive parent
, of a person (the
child
), means the person who adopted the child under a law of any place (whether in Australia or not) relating to the adoption of children.
step-parent
, of a person (the
child
), means the person who:
(a)
is the current or former partner of the biological parent, adoptive parent or relationship parent of the child; and
(b)
is not the biological parent, adoptive parent or relationship parent of the child.
History
Definition of "step-parent" amended by No 144 of 2008, s 3 and Sch 6 item 22, by substituting "biological parent, adoptive parent or relationship parent" for "biological or adoptive parent" in paras (a) and (b), effective 1 July 2009.
S 50R inserted by No 132 of 2004, s 3 and Sch 4 item 16, applicable to sessions of care provided in a week that commences after 1 January 2005.
SECTION 50S
50S
Eligibility for special grandparent rate
(Repealed by No 22 of 2017)
History
S 50S repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50S formerly read:
SECTION 50S Eligibility for special grandparent rate
50S(1)
An individual is eligible for the special grandparent rate for a child if:
(a)
the individual, or the individual's partner, is receiving:
(i)
a social security pension; or
(ii)
a social security benefit; or
(iii)
a service pension; or
(iv)
an income support supplement under Part IIIA of the Veterans' Entitlements Act 1986; or
(v)
a veteran payment; and
(b)
the individual, or the individual's partner, is the grandparent or great-grandparent of the child; and
(c)
the individual, or the individual's partner, is the principal carer of the child.
History
S 50S(1) amended by No 17 of 2018, s 3 and Sch 2 items 38 and 39, by substituting "or" for "and" in para (a)(iv) and inserting para (a)(v), effective 1 May 2018.
50S(2)
For the purposes of subsection (1), a person is the
principal carer
of another person (the
child
) if the person:
(a)
is the sole or major provider of ongoing daily care for the child; and
(b)
has substantial autonomy for the day-to-day decisions about the child's care, welfare and development.
50S(3)
An individual is also eligible for the special grandparent rate for a child if the individual, or the individual's partner, is eligible under subsection (1) for the special grandparent rate for another child.
S 50S inserted by No 132 of 2004, s 3 and Sch 4 item 16, applicable to sessions of care provided in a week that commences after 1 January 2005.
SECTION 50T
50T
Secretary must determine claimant's eligibility for special grandparent rate in certain circumstances
(Repealed by No 22 of 2017)
History
S 50T repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50T formerly read:
SECTION 50T Secretary must determine claimant's eligibility for special grandparent rate in certain circumstances
When Secretary must determine whether claimant eligible for special grandparent rate
50T(1)
If subsection (2), (3) or (4) is satisfied, the Secretary must determine whether or not the claimant is eligible for the special grandparent rate for a child.
Request for special grandparent rate determination made in claim for determination of conditional eligibility
50T(2)
This subsection is satisfied if:
(a)
the claimant:
(i)
makes a claim (whether before or after 1 January 2005) for payment of child care benefit by fee reduction for care provided by an approved child care service to the child; and
(ii)
informs the Secretary, in the form and manner (if any) required by the Secretary, in or in connection with the claim that the claimant wants the Secretary to make a determination under this section in relation to the claimant and the child; and
(b)
in response to the claim, the Secretary makes, on or after 1 January 2005, a determination under section 50F with the effect that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child.
Application for special grandparent rate determination after determination of conditional eligibility made
50T(3)
This subsection is satisfied if:
(a)
a determination under section 50F (whether made before or after 1 January 2005) is in force with the effect that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child; and
(b)
the claimant applies, in the form and manner (if any) required by the Secretary, for a determination under this section in relation to the child.
Transitional situation
50T(4)
This subsection is satisfied if, immediately before 1 January 2005:
(a)
a determination is in force under section 50F that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child; and
(b)
the determination in force under section 50H of the weekly limit of hours applicable to the claimant and the child is based on the claimant, or the claimant's partner, being taken to satisfy the work/training/study test because of the determination that was made under subsection 14(2) of the Family Assistance Act on 28 October 2004; and
(c)
the claimant, or the claimant's partner, is receiving:
(i)
a social security pension; or
(ii)
a social security benefit; or
(iii)
a service pension; or
(iv)
an income support supplement under Part IIIA of the Veterans' Entitlements Act 1986.
Determinations not legislative instruments
50T(5)
A determination made under subsection (1), or a variation of such a determination, is not a legislative instrument.
History
S 50T(5) amended by No 126 of 2015, s 3 and Sch 1 item 18, by omitting "for the purposes of the Legislative Instruments Act 2003" after "legislative instrument", effective 5 March 2016.
S 50T inserted by No 132 of 2004, s 3 and Sch 4 item 16, applicable to sessions of care provided in a week that commences after 1 January 2005.
SECTION 50U
50U
Criteria for making determination
(Repealed by No 22 of 2017)
History
S 50U repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50U formerly read:
SECTION 50U Criteria for making determination
50U
The Secretary must determine under subsection 50T(1) that the claimant is eligible for the special grandparent rate for a child if:
(a)
a determination under section 50F with the effect that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child is in force; and
(b)
the Secretary is satisfied that the claimant is eligible for the special grandparent rate for the child (see section 50S).
Otherwise the Secretary must determine that the claimant is not eligible for the special grandparent rate for the child.
S 50U inserted by No 132 of 2004, s 3 and Sch 4 item 16, applicable to sessions of care provided in a week that commences after 1 January 2005.
SECTION 50V
50V
Notice of determination that claimant eligible for special grandparent rate
(Repealed by No 22 of 2017)
History
S 50V repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50V formerly read:
SECTION 50V Notice of determination that claimant eligible for special grandparent rate
50V(1)
The Secretary must give notice of a determination under subsection 50T(1) that the claimant is eligible for the special grandparent rate for a child to the claimant.
History
S 50V(1) substituted by No 118 of 2007, s 3 and Sch 1 item 16, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. S 50V(1) formerly read:
50V(1)
The Secretary must give notice of a determination under subsection 50T(1) that the claimant is eligible for the special grandparent rate for a child to:
(a)
the claimant; and
(b)
the approved child care service, or services, that are, or will be, providing care to the child.
50V(2)
The notice must state:
(a)
the names of the claimant and the child; and
(b)
that the claimant is eligible for the special grandparent rate for the child; and
(c)
the date from which the determination comes into force; and
(d)
that the claimant may apply for review of the determination in the manner set out in Part 5.
50V(3)
The determination is not ineffective by reason only that any, or all, of the requirements of subsections (1) and (2) are not complied with.
50V(4)
The Secretary may make notice of a determination under subsection 50T(1) available to the approved child care service, or services, that are, or will be, providing care to the child, including by making the notice available to the service using an electronic interface.
History
S 50V(4) inserted by No 118 of 2007, s 3 and Sch 1 item 17, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
S 50V inserted by No 132 of 2004, s 3 and Sch 4 item 16, applicable to sessions of care provided in a week that commences after 1 January 2005.
SECTION 50W
50W
Notice of determination that claimant not eligible for special grandparent rate
(Repealed by No 22 of 2017)
History
S 50W repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50W formerly read:
SECTION 50W Notice of determination that claimant not eligible for special grandparent rate
50W(1)
The Secretary must give notice of a determination under subsection 50T(1) that the claimant is not eligible for a child to the claimant.
50W(2)
The notice must state:
(a)
that the claimant is not eligible for the special grandparent rate for the child; and
(b)
that the claimant may apply for review of the determination in the manner set out in Part 5.
50W(3)
The determination is not ineffective by reason only that any, or all, of the requirements of subsections (1) and (2) are not complied with.
S 50W inserted by No 132 of 2004, s 3 and Sch 4 item 16, applicable to sessions of care provided in a week that commences after 1 January 2005.
SECTION 50X
50X
When determination that claimant is eligible for special grandparent rate is in force
(Repealed by No 22 of 2017)
History
S 50X repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50X formerly read:
SECTION 50X When determination that claimant is eligible for special grandparent rate is in force
50X(1)
Subject to subsection (4), a determination under subsection 50T(1) that the claimant is eligible for the special grandparent rate for the child comes into force:
(a)
if no day is specified in the notice of determination - on the day the determination is made; or
(b)
on the day specified in the notice of determination.
50X(2)
The Secretary may specify a day, not more than 4 weeks before the day on which the claimant made the claim or application in response to which the determination was made by the Secretary, as the day the determination is to come into force.
50X(3)
The Secretary may only specify a day under subsection (2) if:
(a)
the Secretary is satisfied that the claimant was eligible for the special grandparent rate for the child on and since that specified earlier day; and
(b)
the day does not occur before 1 January 2005.
50X(4)
A determination under subsection 50T(1) that the claimant is eligible for the special grandparent rate for the child comes into force on 1 January 2005 if the Secretary makes the determination because of subsection 50T(4).
50X(5)
A determination under subsection 50T(1) that the claimant is eligible for the special grandparent rate for the child may be varied in accordance with this Division.
50X(6)
A determination under subsection 50T(1) that the claimant is eligible for the special grandparent rate for a child remains in force, as varied from time to time, while the determination under section 50F of the claimant's conditional eligibility in respect of the child is in force.
S 50X inserted by No 132 of 2004, s 3 and Sch 4 item 16, applicable to sessions of care provided in a week that commences after 1 January 2005.
SECTION 50Y
50Y
When determination that claimant is not eligible for special grandparent rate is in force
(Repealed by No 22 of 2017)
History
S 50Y repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50Y formerly read:
SECTION 50Y When determination that claimant is not eligible for special grandparent rate is in force
50Y
A determination under subsection 50T(1) that the claimant is not eligible for the special grandparent rate for the child:
(a)
comes into force when it is made; and
(b)
cannot be varied under this Division; and
(c)
subject to paragraph (d), remains in force while the determination under section 50F of the claimant's conditional eligibility in respect of the child is in force; and
(d)
ceases to have effect if a subsequent determination under subsection 50T(1) that the claimant is, or is not, eligible for the special grandparent rate for the child comes into force.
Note:
Paragraph (d) - a determination under subsection 50T(1) that the claimant is eligible for the special grandparent rate can be made if the claimant makes a fresh application for a determination of the claimant's eligibility for that rate.
S 50Y inserted by No 132 of 2004, s 3 and Sch 4 item 16, applicable to sessions of care provided in a week that commences after 1 January 2005.
Subdivision CB - Calculating the rate and amount of fee reductions
History
Subdiv CB repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv CB inserted by No 118 of 2007, s 3 and Sch 1 item 18, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
SECTION 50Z
50Z
Calculating the rate and amount of fee reductions - individual conditionally eligible
(Repealed by No 22 of 2017)
History
S 50Z repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50Z formerly read:
SECTION 50Z Calculating the rate and amount of fee reductions - individual conditionally eligible
50Z(1)
If:
(a)
a determination of conditional eligibility for child care benefit by fee reduction under section 50F is in force in respect of an individual (the
claimant
) and a child for a session or sessions of care provided by the service in a week; and
(b)
the service gives a report under subsection 219N(1) in respect of the individual and the child in respect of the week;the Secretary must calculate the rate at which, and the amount in which, the Secretary considers fee reduction is applicable in respect of the session or sessions of care provided in the week.
Note:
The rate may be a zero rate and the amount a nil amount (see section 4A).
History
S 50Z(1) amended by No 53 of 2008, s 3 and Sch 1 item 22, by inserting the note at the end, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
50Z(2)
In calculating the rate and amount, the Secretary must take into account all of the following decisions:
(a)
determinations made under this Act and under the Family Assistance Act by the Secretary in respect of the claimant and the child;
(b)
certificates given by the service in respect of the claimant and the child that relate to a weekly limit of hours under subsection 54(10), 55(6) or 56(3) of the Family Assistance Act;
(c)
certificates given by the service setting a rate of fee reductions under subsection 76(1) of the Family Assistance Act in respect of the claimant and the child.
50Z(3)
The Secretary must notify the approved child care service of the rate and amount calculated.
50Z(4)
The notice must be given in the form, and in the manner or way, approved by the Secretary.
50Z(5)
Without limiting subsection (4), the Secretary may approve notification of the rateand amount by making the information available to the approved child care service using an electronic interface. In that case, the approved child care service is taken to have been given the notice on the day on which the information is made available.
S 50Z inserted by No 118 of 2007, s 3 and Sch 1 item 18, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
SECTION 50ZA
50ZA
Revising the rate and amount calculation
(Repealed by No 22 of 2017)
History
S 50ZA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50ZA formerly read:
SECTION 50ZA Revising the rate and amount calculation
50ZA(1)
The Secretary may recalculate the rate at which, and the amount in which, the Secretary considers fee reduction is applicable in respect of a session or sessions of care provided by the service to the child in the week, provided no determination has been made under section 51B of the rate at which and the amount in which the Secretary considers the claimant eligible for the income year in which the week falls.
Note:
The recalculated rate may be a zero rate and the recalculated amount a nil amount (see section 4A).
History
S 50ZA(1) amended by No 53 of 2008, s 3 and Sch 1 item 23, by inserting the note at the end, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
50ZA(2)
The Secretary must notify the approved child care service of the recalculated rate and amount.
History
S 50ZA(2) amended by No 79 of 2011, s 3 and Sch 5 item 1, by substituting "The" for "Subject to subsection (3), the", applicable in relation to recalculations done under section 50ZA or 50ZC of the A New Tax System (Family Assistance) (Administration) Act 1999 on or after the commencement of those items in respect of weeks beginning before, on or after 26 July 2011.
50ZA(3)
(Repealed by No 79 of 2011)
History
S50ZA(3) repealed by No 79 of 2011, s 3 and Sch 5 item 2, applicable in relation to recalculations done under section 50ZA or 50ZC of the A New Tax System (Family Assistance) (Administration) Act 1999 on or after the commencement of those items in respect of weeks beginning before, on or after 26 July 2011.
S 50ZA(3) formerly read:
50ZA(3)
The Secretary need not notify the approved child care service of the recalculated rate and amount if the rate or amount is reduced, and the recalculation is for a reason other than the substitution or withdrawal by the service of a report given under section 219N.
50ZA(4)
The notice must be given in the form, and in the manner or way, approved by the Secretary.
50ZA(5)
Without limiting subsection (4), the Secretary may approve notification of the recalculated rate and amount by making the information available to the approved child care service using an electronic interface. In that case, the approved child care service is taken to have been given the notice on the day on which the information is made available.
S 50ZA inserted by No 118 of 2007, s 3 and Sch 1 item 18, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
SECTION 50ZB
50ZB
Calculating the amount of child care benefit by fee reduction - service eligible
(Repealed by No 22 of 2017)
History
S 50ZB repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50ZB formerly read:
SECTION 50ZB Calculating the amount of child care benefit by fee reduction - service eligible
50ZB(1)
If:
(a)
an approved child care service is eligible under section 47 of the Family Assistance Act for child care benefit by fee reduction for a session or sessions of care provided by the service to a child at risk; and
(b)
the service gives a report under subsection 219N(2) in respect of the child in respect of a week;the Secretary must calculate the amount in which the Secretary considers child care benefit by fee reduction is applicable in respect of the child in respect of the week.
50ZB(2)
In calculating the amount, the Secretary must take into account all of the following decisions:
(a)
determinations made under this Act and under the Family Assistance Act by the Secretary in respect of the child;
(b)
certificates given by the service in respect of the child that relate to a weekly limit of hours under subsection 54(10), 55(6) or 56(4) of the Family Assistance Act;
(c)
certificates given by the service setting a rate of child care benefit by fee reduction under subsection 76(2) of the Family Assistance Act in respect of the child.
50ZB(3)
The Secretary must notify the approved child care service of the amount calculated.
50ZB(4)
The notice must be given in the form, and in the manner or way, approved by the Secretary.
50ZB(5)
Without limiting subsection (4), the Secretary may approve notification of the amount by making the information available to the approved child care service using an electronic interface. In that case, the approved child care service is taken to have been given the notice on the day on which the information is made available.
S 50ZB inserted by No 118 of 2007, s 3 and Sch 1 item 18, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
SECTION 50ZC
50ZC
Revising the rate and amount calculation
(Repealed by No 22 of 2017)
History
S 50ZC repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 50ZC formerly read:
SECTION 50ZC Revising the rate and amount calculation
50ZC(1)
The Secretary may recalculate the amount in which the Secretary considers child care benefit by fee reduction is applicable in respect of a session or sessions of care provided to the child in the week, provided no determination has been made under section 54B of the amount in which the Secretary considers the service eligible in respect of the care provided to the child for the financial year in which the week falls.
50ZC(2)
The Secretary must notify the approved child care service of the recalculated amount.
History
S 50ZC(2) amended by No 79 of 2011, s 3 and Sch 5 item 3, by substituting "The" for "Subject to subsection (3), the", applicable in relation to recalculations done under section 50ZA or 50ZC of the A New Tax System (Family Assistance) (Administration) Act 1999 on or after the commencement of those items in respect of weeks beginning before, on or after 26 July 2011.
50ZC(3)
(Repealed by No 79 of 2011)
History
S 50ZC(3) repealed by No 79 of 2011, s 3 and Sch 5 item 4, applicable in relation to recalculations done under section 50ZA or 50ZC of the A New Tax System (Family Assistance) (Administration) Act 1999 on or after the commencement of those items in respect of weeks beginning before, on or after 26 July 2011. S 50ZC(3) formerly read:
50ZC(3)
The Secretary need not notify the approved child care service of the recalculated amount if the amount is reduced, and the recalculation is for a reason other than the substitution or withdrawal by the service of a report given under section 219N.
50ZC(4)
The notice must be given in the form, and in the manner or way, approved by the Secretary.
50ZC(5)
Without limiting subsection (4), the Secretary may approve notification of the recalculated amount by making the information available to the approved child care service using an electronic interface. In that case, the approved child care service is taken to have been given the notice on the day on which the information is made available.
S 50ZC inserted by No 118 of 2007, s 3 and Sch 1 item 18, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
Subdivision D - Determination of entitlement if individual determined to be conditionally eligible for child care benefit by fee reduction
History
Subdiv D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 51
51
Determination to be made if determination of conditional eligibility in force
(Repealed by No 22 of 2017)
History
S 51 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 51 formerly read:
SECTION 51 Determination to be made if determination of conditional eligibility in force
51
This Subdivision deals with determination of entitlement if a determination of conditional eligibility under section 50F is in force in respect of an individual (the
claimant
) and a child (the
child
) at any time during an income year.
S 51 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of S 51 see history note under Pt 3 Div 4 heading.
SECTION 51A
51A
Secretary must determine entitlement
(Repealed by No 22 of 2017)
History
S 51A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 51A formerly read:
SECTION 51A Secretary must determine entitlement
51A(1)
If a determination of conditional eligibility in respect of the claimant and the child is in force during an income year, the Secretary must determine the claimant's entitlement to be paid child care benefit by fee reduction in respect of the income year.
51A(2)
The determination of entitlement is made after the end of each income year in respect of which the claimant is conditionally eligible in respect of the child.
S 51A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 51B
51B
Determination of entitlement
(Repealed by No 22 of 2017)
History
S 51B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 51B formerly read:
SECTION 51B Determination of entitlement
51B(1)
If the Secretary is satisfied:
(a)
that the claimant is eligible under section 43 of the Family Assistance Act for child care benefit by fee reduction in respect of one or more sessions of care provided by an approved child care service to the child during the income year; and
(b)
that, if the claimant were to be entitled to child care benefit by fee reduction in respect of the sessions, the rate of benefit would be more than a zero rate;the Secretary must determine that the claimant is entitled to be paid child care benefit by fee reduction for the sessions. The determination must include the rate at which, and the amount in which, the Secretary considers the claimant eligible for the year.
History
S 51B(1) substituted by No 53 of 2008, s 3 and Sch 1 item 24, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 51B(1) formerly read:
51B(1)
If the Secretary is satisfied that the claimant is eligible under section 43 of the Family Assistance Act for child care benefit by fee reduction in respect of one or more sessions of care provided by an approved child care service to the child during the income year, the Secretary must determine that the claimant is entitled to be paid child care benefit by fee reduction for the sessions:
(a)
at the rate for which; and
(b)
in the amount for which;
the Secretary considers the claimant eligible.
51B(2)
In making the determination of entitlement, the Secretary takes into account all of the following decisions:
(a)
determinations made under this Act and under section 81 of the Family Assistance Act by the Secretary in respect of the claimant and the child;
(b)
certificates given by the service in respect of the claimant and the child that relate to a weekly limit of hours under subsection 54(10), 55(6) or 56(3) of the Family Assistance Act;
(c)
certificates given by the service setting a rate of child care benefit under subsection 76(1) of the Family Assistance Act in respect of the claimant and the child.
S 51B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 51C
51C
Determination that no entitlement
(Repealed by No 22 of 2017)
History
S 51C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 51C formerly read:
SECTION 51C Determination that no entitlement
51C(1)
If the Secretary:
(a)
is satisfied that the claimant is eligible as mentioned in paragraph 51B(1)(a) in respect of care provided to a child by an approved child care service during an income year; but
(b)
is not satisfied as mentioned in paragraph 51B(1)(b) that, if the claimant were to be entitled to child care benefit, the rate of benefit would be more than a zero rate;the Secretary must determine that the claimant is not entitled to be paid child care benefit by fee reduction in respect of that care.
51C(2)
If the Secretary is not satisfied that the claimant is eligible as mentioned in paragraph 51B(1)(a) in respect of care provided to a child by an approved child care service during an income year, the Secretary must determine that the claimant is not entitled to be paid child care benefit by fee reduction in respect of that care.
S 51C substituted by No 53 of 2008, s 3 and Sch 1 item 25, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 51C formerly read:
SECTION 51C Determination that no entitlement
51C
If the Secretary is not satisfied that the claimant is eligible as mentioned in section 51B, the Secretary must determine that the claimant is not entitled to be paid child care benefit by fee reduction in respect of that income year.
S 51C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 51D
51D
When determination is in force
(Repealed by No 22 of 2017)
History
S 51D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 51D formerly read:
SECTION 51D When determination is in force
51D
A determination under this Subdivision comes into force when it is made and remains in force at all times afterwards.
S 51D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 51E
51E
Notice of determination
(Repealed by No 22 of 2017)
History
S 51E repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 51E formerly read:
SECTION 51E Notice of determination
51E(1)
The Secretary must give notice of a determination under this Subdivision to the claimant, stating:
(a)
the income year in respect of which the determination is made; and
(b)
whether, under the determination, the claimant is entitled to be paid child care benefit by fee reduction for the child for the income year; and
(c)
if the claimant is so entitled:
(i)
the name of the child in respect of whom the claimant is entitled; and
(ii)
the amount of the entitlement; and
(iii)
the total amount of the fee reductions (if any) that an approved child care service providing care to the child is required, under section 219B, to pass on to the claimant in respect of sessions of care provided to the child during the income year; and
(iv)
if the amount of the entitlement is greater than the amount of the fee reductions - the amount of the difference, how it will be paid and to whom it will be paid; and
(v)
if the amount of the entitlement is less than the amount of the fee reductions - the amount of the difference, the fact that the amount is a debt, information relating to how, and from whom, the debt will be recovered; and
(d)
that the claimant may apply for review of the determination in the manner set out in Part 5.
History
S 51E(1) amended by No 118 of 2007, s 3 and Sch 1 item 19, by substituting para (c)(iii), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. Para (c)(iii) formerly read:
(iii)
the total amount of the fee reductions (if any) made by an approved child care service providing care to the child, in respect of sessions of care provided to the child during the income year; and
51E(2)
The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.
S 51E inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision E - Determination of entitlement if individual claims payment of child care benefit for a past period
History
Subdiv E repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv E inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 52
52
Determination on effective claim
(Repealed by No 22 of 2017)
History
S 52 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 52 formerly read:
SECTION 52 Determination on effective claim
52(1)
This Subdivision deals with determination of entitlement if an individual (the
claimant
) has made an effective claim for payment of child care benefit for a past period for care provided by an approved child care service or a registered carer to a child (the
child
).
52(2)
If a claim is not effective, it is taken not to have been made.
52(3)
The Secretary makes a determination of entitlement in respect of each child for whom the claimant has made a claim.
S 52 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 52 see history note under Pt 3 Div 4 heading.
SECTION 52A
52A
Secretary must determine claim
(Repealed by No 22 of 2017)
History
S 52A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 52A formerly read:
SECTION 52A Secretary must determine claim
52A
Subject to sections 52B, 52C and 52D, after the effective claim is made by the claimant, the Secretary must determine the claim in accordance with this Subdivision.
S 52A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 52B
52B
Restriction on determining claim where bank account details not provided
(Repealed by No 22 of 2017)
History
S 52B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 52B formerly read:
SECTION 52B Restriction on determining claim where bank account details not provided
52B(1)
If the claimant makes a statement of the kind set out in paragraph 49G(2)(b), the Secretary can only determine the claim if, within 28 days after the claim is made, the claimant nominates, and provides details of, a bank account of a kind referred to in paragraph 49G(2)(a) into which the amount of the entitlement to child care benefit is to be paid.
52B(2)
If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
S 52B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 52C
52C
Restriction on determining claim where tax file number not provided etc.
(Repealed by No 22 of 2017)
History
S 52C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 52C formerly read:
SECTION 52C Restriction on determining claim where tax file number not provided etc.
52C(1)
If a TFN claim person makes a statement of the kind set out in subsection 49E(4) or (5), the Secretary can only determine the claim if the Commissioner of Taxation tells the Secretary the person's tax file number.
52C(2)
If the Secretary cannot determine the claim under subsection (1) because the Commissioner of Taxation tells the Secretary that:
(a)
the person does not have a tax file number; or
(b)
the person has not applied for a tax file number; or
(c)
an application by the person for a tax file number has been refused; or
(d)
the person has withdrawn an application for a tax file number;
the claim is taken never to have been made.
S 52C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 52D
52D
Restriction on determining claim for care provided by an approved child care service where tax assessment not made
(Repealed by No 22 of 2017)
History
S 52D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 52D formerly read:
SECTION 52D Restriction on determining claim for care provided by an approved child care service where tax assessment not made
52D
If:
(a)
the claim is one for payment of child care benefit for a past period for care provided by an approved child care service; and
(b)
in the claim, the claimant did not opt to have a CCB % of zero % applicable to him or her; and
(c)
one or more TFN claim persons are required to lodge an income tax return for the income year in which the past period falls; and
(d)
at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on each of those TFN claim persons' taxable income for that income year;
the Secretary can only determine the claim when the assessment has been made.
S 52D amended by No 53 of 2008, s 3 and Sch 1 item 26, by substituting "a CCB % of zero % applicable to him or her" for "the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %" in para (b), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 52D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 52E
52E
Determination of entitlement - claim for care provided by an approved child care service
(Repealed by No 22 of 2017)
History
S 52E repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 52E formerly read:
SECTION 52E Determination of entitlement - claim for care provided by an approved child care service
52E
If:
(a)
the claim is for payment of child care benefit for a past period for care provided by an approved child care service; and
(b)
the Secretary is satisfied that the claimant is eligible under section 44 of the Family Assistance Act in respect of the period; and
(c)
the Secretary is satisfied that, if the claimant were to be entitled to be paid child care benefit in respect of the period, the amount of the entitlement would be more than a nil amount;
the Secretary must determine that the claimant is entitled to be paid child care benefit for the past period in respect of the child and the amount of the entitlement.
S 52E amended by No 53 of 2008, s 3 and Sch 1 items 27 and 28, by inserting "and" at the end of para (b) and inserting para (c), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 52E inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 52F
52F
Determination of entitlement - claim for care provided by a registered carer
(Repealed by No 22 of 2017)
History
S 52F repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 52F formerly read:
SECTION 52F Determination of entitlement - claim for care provided by a registered carer
52F
If:
(a)
the claim is for payment of child care benefit for a past period for care provided by a registered carer; and
(b)
the Secretary is satisfied that the claimant is eligible under section 45 of the Family Assistance Act in respect of the period;
the Secretary must determine that the claimant is entitled to be paid child care benefit for the past period in respect of the child and the amount of the entitlement.
S 52F inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 52G
52G
Determination that no entitlement
(Repealed by No 22 of 2017)
History
S 52G repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 52G formerly read:
SECTION 52G Determination that no entitlement
52G(1)
If the Secretary:
(a)
is satisfied that the claimant is eligible as mentioned in paragraph 52E(b) in respect of care provided to a child by an approved child care service during a past period; but
(b)
is not satisfied as mentioned in paragraph 52E(c) that, if the claimant were to be entitled to be paid child care benefit, the entitlement would be more than a nil amount;the Secretary must determine that the claimant is not entitled to be paid child care benefit for the past period in respect of that care.
52G(2)
If the Secretary is not satisfied that the claimant is eligible as mentioned in paragraph 52E(b) in respect of care provided to a child by an approved child care service during a past period, the Secretary must determine that the claimant is not entitled to be paid child care benefit for the past period in respect of that care.
52G(3)
If the Secretary is not satisfied as mentioned in section 52F, the Secretary must determine that the claimant is not entitled to be paid child care benefit for the past period in respect of the child.
S 52G substituted by No 53 of 2008, s 3 and Sch 1 item 29, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 52G formerly read:
SECTION 52G Determination that no entitlement
52G
If the Secretary is not satisfied as mentioned in section 52E or 52F, the Secretary must determine that the claimant is not entitled to be paid child care benefit for the past period in respect of the child.
S 52G inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 52H
52H
When a determination is in force
(Repealed by No 22 of 2017)
History
S 52H repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 52H formerly read:
SECTION 52H When a determination is in force
52H(1)
Subject to subsections (2) and (3), a determination under this Subdivision comes into force when it is made and remains in force at all times afterwards.
Note:
A determination under subsection 52G(1) may cease to have effect under section 60.
History
S 52H(1) amended by No 50 of 2009, s 3 and Sch 5 item 4, by inserting the note at the end, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
52H(2)
If:
(a)
the claim is for payment of child care benefit for a past period for care provided by an approved child care service; and
(b)
a determination of no entitlement is made under subsection 52G(2) in respect of the claimant and the child as the claimant is not eligible under section 44 of the Family Assistance Act because of a failure to meet a requirement in paragraph 44(1)(a), (d) or (e) of that Act; and
(c)
the claimant makes a later effective claim for payment of child care benefit for a past period for care provided by an approved child care service to the child;
the determination of no entitlement ceases to be in force on the day a determination is made in respect of the later claim.
History
S 52H(2) amended by No 53 of 2008, s 3 and Sch 1 item 30, by substituting "subsection 52G(2)" for "section 52G" in para (b), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
52H(3)
If:
(a)
the claim is for payment of child care benefit for a past period for care provided by a registered carer; and
(b)
a determination of no entitlement is made under subsection 52G(3) in respect of the claimant and the child as the claimant is not eligible under section 45 of the Family Assistance Act because of a failure to meet a requirement in paragraph 45(1)(a), (f) or (g) of that Act; and
(c)
the claimant makes a later effective claim for payment of child care benefit for a past period for care provided by a registered carer to the child;
the determination of no entitlement ceases to be in force on the day a determination is made in respect of the later claim.
History
S 52H(3) amended by No 53 of 2008, s 3 and Sch 1 item 31, by substituting "subsection 52G(3)" for "section 52G" in para (b), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 52H inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 52J
52J
Notice of determination
(Repealed by No 22 of 2017)
History
S 52J repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 52J formerly read:
SECTION 52J Notice of determination
52J(1)
The Secretary must give notice of a determination under this Subdivision to the claimant, stating:
(a)
whether the claimant is entitled to be paid child care benefit for a past period in respect of the child under the determination; and
(b)
if the claimant is so entitled:
(i)
the name of the child in respect of whom the claimant is entitled; and
(ii)
the period in respect of which the determination is made; and
(iii)
the amount of the entitlement, how it is to be paid and to whom it will be paid; and
(iv)
that the claimant may apply for review of the determination in the manner set out in Part 5.
52J(2)
The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.
S 52J inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision F - Determination of entitlement if individual claims payment of child care benefit by single payment/in substitution
History
Subdiv F repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv F inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 53
53
Determination on effective claim
(Repealed by No 22 of 2017)
History
S 53 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 53 formerly read:
SECTION 53 Determination on effective claim
53(1)
This Subdivision deals with determination of entitlement if an individual (the
claimant
) has made an effective claim for payment of child care benefit by single payment/in substitution because of the death of another individual in respect of a child (the
child
).
53(2)
If a claim is not effective, it is taken not to have been made.
S 53 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 53 see history note under Pt 3 Div 4 heading.
SECTION 53A
53A
Secretary must determine claim
(Repealed by No 22 of 2017)
History
S 53A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 53A formerly read:
SECTION 53A Secretary must determine claim
53A
Subject to sections 53B and 53C, after the effective claim is made by the claimant, the Secretary must determine the claim in accordance with this Subdivision.
S 53A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 53B
53B
Restriction on determining claim where bank account details not provided
(Repealed by No 22 of 2017)
History
S 53B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 53B formerly read:
SECTION 53B Restriction on determining claim where bank account details not provided
53B(1)
If the claimant makes a statement of the kind set out in paragraph 49G(2)(b), the Secretary can only determine the claim if, within 28 days after the claim is made, the claimant nominates, and provides details of, a bank account of a kind referred to in paragraph 49G(2)(a) into which the amount of the entitlement to child care benefit is to be paid.
53B(2)
If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
S 53B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 53C
53C
Restriction on determining claim where tax file number not provided etc.
(Repealed by No 22 of 2017)
History
S 53C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 53C formerly read:
SECTION 53C Restriction on determining claim where tax file number not provided etc.
53C(1)
If a TFN substitution person makes a statement of the kind set out in subsection 49F(4) or (5), the Secretary can only determine the claim concerned if the Commissioner of Taxation tells the Secretary the person's tax file number.
53C(2)
If the Secretary cannot determine the claim under subsection (1) because the Commissioner of Taxation tells the Secretary that:
(a)
the person does not have a tax file number; or
(b)
the person has not applied for a tax file number; or
(c)
an application by the person for a tax file number has been refused; or
(d)
theperson has withdrawn an application for a tax file number;
the claim is taken never to have been made.
S 53C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 53D
53D
Determination of entitlement
(Repealed by No 22 of 2017)
History
S 53D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 53D formerly read:
SECTION 53D Determination of entitlement
53D
If the Secretary is satisfied that:
(a)
the claimant is eligible for child care benefit under section 46 of the Family Assistance Act in respect of the child; and
(b)
if the claimant were to be entitled to be paid child care benefit by single payment/in substitution because of the death of another individual in respect of the child, the amount of the entitlement would be more than a nil amount;the Secretary must determine that the claimant is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual in respect of the child for the amount the Secretary considers the claimant eligible.
S 53D substituted by No 53 of 2008, s 3 and Sch 1 item 32, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 53D formerly read:
SECTION 53D Determination of entitlement
(53D)
If the Secretary is satisfied that the claimant is eligible for child care benefit under section 46 of the Family Assistance Act in respect of the child, the Secretary must determine that the claimant is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual in respect of the child for the amount the Secretary considers the claimant eligible.
S 53D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 53E
53E
Determination that no entitlement
(Repealed by No 22 of 2017)
History
S 53E repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 53E formerly read:
SECTION 53E Determination that no entitlement
53E(1)
If the Secretary:
(a)
is satisfied that the claimant is eligible as mentioned in paragraph 53D(a); but
(b)
is not satisfied as mentioned in paragraph 53D(b) that, if the claimant were to be entitled to be paid child care benefit, the amount of the entitlement would be more than a nil amount;the Secretary must determine that the claimant is not entitled, in respect of the child, to be paid child care benefit by single payment/in substitution because of the death of another individual.
53E(2)
If the Secretary is not satisfied that the claimant is eligible as mentioned in paragraph 53D(a), the Secretary must determine that the claimant is not entitled, in respect of the child, to be paid child care benefit by single payment/ins substitution because of the death of another individual.
S 53E substituted by No 53 of 2008, s 3 and Sch 1 item 33, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 53E formerly read:
SECTION 53E Determination that no entitlement
(53E)
If the Secretary is not satisfied that the claimant is so eligible under section 46of the Family Assistance Act, the Secretary must determine that the claimant is not entitled, in respect of the child, to be paid child care benefit by single payment/in substitution because of the death of another individual.
S 53E inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 53F
53F
When a determination is in force
(Repealed by No 22 of 2017)
History
S 53F repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 53F formerly read:
SECTION 53F When a determination is in force
53F(1)
Subject to subsections (2) and (3), a determination under this Subdivision comes into force when it is made and remains in force at all times afterwards.
Note:
A determination under subsection 53E(1) may cease to have effect under section 60A.
History
S 53F(1) amended by No 50 of 2009, s 3 and Sch 5 item 5, by inserting the note at the end, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
53F(2)
If:
(a)
the claim is for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by an approved child care service to the child; and
(b)
a determination of no entitlement is made under subsection 53E(2) in respect of the claimant because the other individual was not eligible under section 44 of the Family Assistance Act because of a failure to meet a requirement in paragraph 44(1)(a) or (e) of that Act; and
(c)
the claimant makes a later effective claim for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by the service to the child;
the determination of no entitlement ceases to be in force on the day a determination is made in respect of the later claim.
History
S 53F(2) amended by No 53 of 2008, s 3 and Sch 1 item 34, by substituting "subsection 53E(2)" for "section 53E" in para (b), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
53F(3)
If:
(a)
the claim is for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by a registered carer to the child; and
(b)
a determination of no entitlement is made under subsection 53E(2) in respect of the claimant because the other individual was not eligible under section 45 of the Family Assistance Act because of a failure to meet a requirement in paragraph 45(1)(a) or (g) of that Act; and
(c)
the claimant makes a later effective claim for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by a registered carer to the child;
the determination of no entitlement ceases to be in force on the day a determination is made in respect of the later claim.
History
S 53F(3) amended by No 53 of 2008, s 3 and Sch 1 item 35, by substituting "subsection 53E(2)" for "section 53E" in para (b), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 53F inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 53G
53G
Notice of determination
(Repealed by No 22 of 2017)
History
S 53G repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 53G formerly read:
SECTION 53G Notice of determination
53G(1)
The Secretary must give notice of a determination under this Subdivision to the claimant, stating:
(a)
whether the claimant is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual in respect of the child under the determination; and
(b)
if the claimant is so entitled, the amount of the entitlement, how it is to be paid and to whom it will be paid; and
(c)
that the claimant may apply for review of the determination under Part 5.
53G(2)
The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.
S 53G inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision G - Determination of entitlement if claim by approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk
History
Subdiv G repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv G inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 54
54
Determination on effective claim
(Repealed by No 22 of 2017)
History
S 54 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 54 formerly read:
SECTION 54 Determination on effective claim
54(1)
This Subdivision deals with determination of entitlement if an approved child care service (the
claimant
) has made a claim for payment of child care benefit by fee reduction for care provided by the service to a child at risk (the
child
).
54(2)
If a claim is not effective, it is taken not to have been made.
54(3)
The claimant is taken to have made a claim under subsection 49(2).
54(4)
A determination of a weekly limit of hours is taken to have been made in respect of the claimant (see section 54C).
S 54 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 54 see history note under Pt 3 Div 4 heading.
SECTION 54A
54A
Secretary must determine claim
(Repealed by No 22 of 2017)
History
S 54A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 54A formerly read:
SECTION 54A Secretary must determine claim
54A
If an effective claim is made by the claimant, the Secretary must determine the claim in accordance with this Subdivision.
S 54A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 54B
54B
Determination of entitlement
(Repealed by No 22 of 2017)
History
S 54B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 54B formerly read:
SECTION 54B Determination of entitlement
54B(1)
If the claimant is eligible under section 47 of the Family Assistance Act for one or more sessions of care provided by the claimant to the child (
child at risk
) during a financial year, the Secretary must determine:
(a)
that the claimant is entitled to be paid child care benefit by fee reduction for the sessions at the rate;
(i)
certified by the claimant under subsection 76(2) of the Family Assistance Act; or
(ii)
determined by the Secretary under subsection 81(4) of that Act; and
(b)
the amount for which the Secretary considers the claimant eligible.
54B(2)
In making the determination of entitlement, the Secretary takes into account all of the following decisions:
(a)
certificates given by the claimant that relate to a weekly limit of hours under subsection 54(10), 55(6) or 56(4) or a rate under subsection 76(2) of the Family Assistance Act;
(b)
determinations made by the Secretary in respect of the claimant.
54B(3)
The Secretary does not determine an approved child care service's eligibility under section 47 of the Family Assistance Act (see section 47 of the Family Assistance Act).
54B(4)
A determination of entitlement is made after the end of the financial year in which the service was eligible under section 47 of the Family Assistance Act for care provided to the child.
54B(5)
A determination of entitlement comes into force when it is made and remains in force at all times afterwards.
S 54B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 54C
54C
Determination of weekly limit of hours
(Repealed by No 22 of 2017)
History
S 54C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 54C formerly read:
SECTION 54C Determination of weekly limit of hours
54C(1)
If the claimant is eligible under section 47 of the Family Assistance Act for one or more sessions of care provided by the claimant to the child at risk during a financial year, the Secretary is taken to have made a determination of a weekly limit of hours applicable to the service in respect of the child. The limit is 24 hours.
History
S 54C(1) amended by No 150 of 2005, s 3 and Sch 1 item 10, by substituting "24" for "20", applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
For transitional provision, see note under s 50H(3).
54C(2)
A determination of a weekly limit of hours comes into force immediately after the service becomes eligible under section 47 of the Family Assistance Act and remains in force at all times afterwards.
S 54C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 54D
54D
Notice of determination
(Repealed by No 22 of 2017)
History
S 54D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 54D formerly read:
SECTION 54D Notice of determination
54D(1)
The Secretary must give notice of a determination under section 54B to the claimant stating:
(a)
the name of the child in respect of whom the service is entitled to be paid child care benefit by fee reduction; and
(b)
the amount of the entitlement; and
(c)
the total amount of the child care benefit by fee reduction (if any) that the claimant is required, under section 219BA, to pass on to itself in respect of sessions of care provided to the child during the financial year; and
(d)
if the amount of the entitlement is greater than the total amount - the amount of the difference and how it will be paid; and
(e)
if the amount of the entitlement is less than the total amount - the amount of the difference, the fact that the amount is a debt, information relating to how and from whom the debt will be recovered; and
(f)
the period or periods in the financial year preceding the one in which the determination under section 54B is made during which the claimant provided the care for which the claimant is eligible; and
(g)
that the claimant may apply for review of the determination in the manner set out in Part 5.
History
S 54D(1) amended by No 118 of 2007, s 3 and Sch 1 item 20, by substituting para (c), effective 29 June 2007.For application and transitional provisions see note under Pt 8A heading. Para (c) formerly read:
(c)
the total amount already received by the claimant in respect of the financial year from one or more payments of an amount of an advance paid to reimburse the claimant the amount of the fee reductions made for care provided by the service to the child; and
54D(2)
The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.
S 54D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision H - Matters relating to determinations
History
Subdiv H repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv H inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 55
55
DETERMINATION OF CCB % UNDER SECTION 50J MAY BE BASED ON ESTIMATE, INDEXED ESTIMATE OR INDEXED ACTUAL INCOME
(Repealed by No 22 of 2017)
History
S 55 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 55 formerly read:
SECTION 55 DETERMINATION OF CCB % UNDER SECTION 50J MAY BE BASED ON ESTIMATE,INDEXED ESTIMATE OR INDEXED ACTUAL INCOME
55(1)
If:
(a)
a CCB % applicable to a claimant who is an individual is required to be determined under section 50J; and
(b)
subparagraph 7(a)(ii) of Part 4 of Schedule 2 to the Family Assistance Act does not apply to the claimant; and
(c)
the information about an amount needed by the Secretary for the calculation of the CCB % is not available (for example, because the adjusted taxable income of the claimant or another individual cannot be known until after the end of the relevant income year); and
(d)
the claimant gives the Secretary an estimate of the amount needed; and
(e)
the Secretary considers the estimate to be reasonable; and
(f)
since the estimate was given, the Secretary has not given the individual a notice under subsection 55AA(2) or 55AB(2) with a start day that has arrived or passed;
the Secretary may determine the CCB % applicable to the claimant on the basis of the estimate.
History
S 55(1) amended by No 36 of 2006, s 3 and Sch 2 items 11 and 12, by inserting para (f), applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
55(2)
This subsection applies if the claimant does not give the Secretary an estimate of the amount needed that the Secretary considers reasonable.
Note:
This means the Secretary must determine the CCB % of the claimant to be zero % (see subsection 50J(2)).
History
S 55(2) substituted by No 53 of 2008, s 3 and Sch 1 item 36, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 55(2) formerly read:
55(2)
If the claimant does not give the Secretary an estimate of the amount needed that the Secretary considers reasonable, the CCB % of the claimant will be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.
S 55 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 55 see history note under Pt 3 Div 4 heading.
55(3)
If:
(a)
a CCB % applicable to a claimant who is an individual is required to be calculated under Schedule 2 to the Family Assistance Act for the purpose of varying a determination of CCB % under Subdivision M, N, P, R, S, or V of Division 4 of this Part; and
(b)
the information about an amount needed by the Secretary to calculate the CCB % applicable to the claimant is not available; and
(c)
the Secretary has given the claimant a notice under subsection 55AA(2) or 55AB(2) with a start day that has arrived or passed; and
(d)
since the notice was given, the claimant has not given the Secretary an estimate of the claimant's adjusted taxable income that the Secretary considers to be reasonable;
the Secretary may determine the CCB % applicable to the claimant on the basis of the indexed estimate or indexed actual income stated in the notice (or, if the Secretary has given the claimant more than one notice with a start day that has arrived or passed - the notice with the most recent start day).
Note:
Section 55AC affects the meaning of this provision for members of couples.
History
S 55(3) inserted by No 36 of 2006, s 3 and Sch 2 item 13, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
SECTION 55AA
55AA
INDEXED ESTIMATES
(Repealed by No 22 of 2017)
History
S 55AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 55AA formerly read:
SECTION 55AA INDEXED ESTIMATES
55AA(1)
The Secretary may calculate an indexed estimate for an individual under subsection (5), with a start day chosen by the Secretary, if:
(a)
the individual is a claimant, or the partner of a claimant, for child care benefit; and
(b)
determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of the claimant and the effect of the former determination is that the claimant is conditionally eligible for child care benefit by fee reduction; and
(c)
the CCB % is worked out on the basis of an estimate of the claimant's adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant.
Note:
Section 55AC affects the meaning of paragraph (1)(c) for members of couples.
55AA(2)
If the Secretary calculates an indexed estimate for the individual, the Secretary may give the claimant a notice:
(a)
stating the indexed estimate for the individual; and
(b)
specifying the start day used in the Secretary's calculation (which must be a Monday at least 14 days after the day on which the notice is given).
55AA(3)
The Secretary must not give a notice under subsection (2) stating an indexed estimate for the individual with a start day in an income year if the Secretary has already given a notice under subsection (2) stating an indexed estimate for that individual with a start day in the same income year.
55AA(4)
A notice given to a claimant under subsection (2) stating an indexed estimate for an individual has no effect if, before the start day specified in the notice for the indexed estimate, the Secretary gives the claimant a notice under subsection 55AB(2) stating an indexed actual income for the same individual. Any such notice under subsection 55AB(2) must specify a start day that is no earlier than the start day specified in the superseded notice.
55AA(5)
Calculate an indexed estimate (which may be nil) for the individual by multiplying the individual's current ATI number (see subsection (6)) by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal p laces, end in a number greater than 4):
AWE for the reference period in the most recent November
|
AWE for the reference period in the highest previous November |
where:
AWE
means the amount published by the Australian Statistician in a document titled "Average Weekly Earnings" under the headings "Average Weekly Earnings, Australia - Original - Persons - All employees total earnings" (or, if any of those change, in a replacement document or under replacement headings).
highest previous November
means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest.
most recent November
means the November of the income year before the income year in which the start day occurs.
reference period
, in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.
55AA(6)
For the purposes of subsection (5), the individual's
current ATI number
is:
(a)
if, at the time of calculation, the Secretary has given the claimant a notice under subsection 55AB(2) stating an indexed actual income for the individual with a start day that has not arrived - the indexed actual income stated in the notice; or
(b)
if paragraph (a) does not apply and the individual is the claimant - the amount the Secretary is permitted to use for the individual under section 55 (disregarding the effect for couples of section 55AC of this Act and clause 3 of Schedule 3 to the Family Assistance Act); or
(c)
if paragraph (a) does not apply and the individual is the claimant's partner - the amount the Secretary would be permitted to use for the individual under section 55 if the individual were the claimant (disregarding the effect for couples of section 55AC of this Act and clause 3 of Schedule 3 to the Family Assistance Act).
55AA(7)
A notice under subsection (2) is not a legislative instrument.
History
S 55AA inserted by No 36 of 2006, s 3 and Sch 2 item 14, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
S 55AA inserted by No 36 of 2006, s 3 and Sch 2 item 14, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
SECTION 55AB
55AB
INDEXED ACTUAL INCOMES
(Repealed by No 22 of 2017)
History
S 55AB repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 55AB formerly read:
SECTION 55AB INDEXED ACTUAL INCOMES
55AB(1)
The Secretary may calculate an indexed actual income for an individual under subsection (4), with a start day chosen by the Secretary, if:
(a)
the individual is a claimant for, or the partner of a claimant for, child care benefit; and
(b)
determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of the claimant and the effect of the former determination is that the claimant is conditionally eligible for child care benefit by fee reduction; and
(c)
the CCB % is worked out on the basis of an indexed estimate for the claimant or an indexed actual income for the claimant; and
(d)
since the claimant was last given a notice under subsection 55AA(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for an individual, the claimant has not given the Secretary an estimate of the claimant's adjusted taxable income that the Secretary considers to be reasonable; and
(e)
the adjusted taxable income for an income year (
actual income
) of the individual (disregarding the effect forcouples of clause 3 of Schedule 3 to the Family Assistance Act) becomes known to the Secretary and it is the most recent income year for which the individual's actual income is known to the Secretary.
Note:
Section 55AC affects the meaning of paragraph (1)(c) for members of couples.
55AB(2)
If:
(a)
the Secretary calculates an indexed actual income for the individual; and
(b)
the indexed actual income is greater than the individual's current ATI number (see subsection (5));
the Secretary may give the claimant a notice:
(c)
stating the indexed actual income for the individual; and
(d)
specifying the start day used in the Secretary's calculation (which must be a Monday at least 14 days after the day on which the notice is given).
55AB(3)
A notice given to a claimant under subsection (2) stating an indexed actual income for an individual has no effect if, before the start day specified in the notice, the Secretary gives the claimant another notice under that subsection 55AA(2) stating an indexed estimate or indexed actual income for the same individual. Any other such notice must specify a start day that is no earlier than the start day specified in the superseded notice.
55AB(4)
Calculate an indexed actual income (which may be nil) for the individual by multiplying the actual income of the individual which became known to the Secretary by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal places, end in a number greater than 4):
AWE for the reference period in the most recent November
|
AWE for the reference period in the highest previous November |
where:
AWE
means the amount published by the Australian Statistician in a document titled "Average Weekly Earnings" under the headings "Average Weekly Earnings, Australia - Original - Persons - All employees total earnings" (or, if any of those change, in a replacement document or under replacement headings).
highest previous November
means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest.
most recent November
means the November of the income year in which the start day occurs.
reference period
, in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.
55AB(5)
For the purposes of paragraph (2)(b), the individual's
current ATI number
is:
(a)
if, at the time of calculation, the Secretary has given the claimant a notice under subsection 55AA(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for the individual with a start day that has not arrived - the indexed estimate or indexed actual income stated in the notice; or
(b)
if paragraph (a) does not apply and the individual is the claimant - the amount the Secretary is permitted to use for the individual under section 55 (disregarding the effect for couples of section 55AC of this Act and clause 3 of Schedule 3 of the Family Assistance Act); or
(c)
if paragraph (a) does not apply and the individual is the claimant's partner - the amount the Secretary would be permitted to use for the individual under section 55 (disregarding the effect for couples of section 55AC of this Act and clause 3 of Schedule 3 of the Family Assistance Act).
55AB(6)
A notice under subsection (2) is not a legislative instrument.
History
S 55AB inserted by No 36 of 2006, s 3 and Sch 2 item 14, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
S 55AB inserted by No 36 of 2006, s 3 and Sch 2 item 14, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
SECTION 55AC
55AC
INDEXED ESTIMATES AND INDEXED ACTUAL INCOMES FOR MEMBERS OF COUPLES
(Repealed by No 22 of 2017)
History
S 55AC repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 55AC formerly read:
SECTION 55AC INDEXED ESTIMATES AND INDEXED ACTUAL INCOMES FOR MEMBERS OF COUPLES
55AC(1)
This section applies in relation to any individual who is a member of a couple.
55AC(2)
For the purposes of the Family Assistance Act, any reference in this Act to CCB % being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection (3).
55AC(3)
The reference is taken to be a reference to CCB % being determined or worked out on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with:
(a)
the indexed estimate or indexed actual income for the individual's partner stated in a notice given to:
(i)
if the individual is the claimant for child care benefit - the individual; or
(ii)
if the individual is the partner of the claimant for child care benefit - the individual's partner;
under subsection 55AA(2) or 55AB(2) with a start day that has arrived or passed (or, if the Secretary has given more than one such notice - the notice with the most recent start day); or
(b)
if there is no such indexed estimate or indexed actual income - a reasonable estimate of the adjusted taxable income of the individual's partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.
History
S 55AC(3) substituted by No 82 of 2006, s 3 and Sch 10 item 3, effective 1 July 2006. S 55AC(3) formerly read:
55AC(3)
The reference is taken to be a reference to CCB % being determined or worked out on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with the indexed estimate or indexed actual income for the individual's partner stated in a notice given to:
(a)
if the individual is the claimant for child care benefit - the individual; or
(b)
if the individual is the partner of the claimant for child care benefit - the individual's partner;
under subsection 55AA(2) or 55AB(2) with a start day that has arrived or passed (or, if the Secretary has given more than one such notice - the notice with the most recent start day).
S 55AC inserted by No 36 of 2006, s 3 and Sch 2 item 14, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
S 55AC inserted by No 36 of 2006, s 3 and Sch 2 item 14, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
SECTION 55AD
55AD
Adjustment of indexed estimates and indexed actualincomes
(Repealed by No 22 of 2017)
History
S 55AD repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 55AD formerly read:
SECTION 55AD Adjustment of indexed estimates and indexed actual incomes
Estimate of adjusted fringe benefits total
55AD(1)
If:
(a)
the Secretary is applying section 55AA or 55AB and the start day is 1 July 2008 or a later day; and
(b)
apart from this subsection, the Secretary would be required to take into account an estimate of an individual's adjusted fringe benefits total for the 2007-08 income year or an earlier income year;then the Secretary is instead to take into account the amount worked out using the formula: where:
FBT rate
is the rate of tax set by the Fringe Benefits Tax Act 1986 for the FBT year (as defined in the Fringe Benefits Tax Assessment Act 1986) beginning on the 1 April just before the start of the income year.
Note:
Section 55AA or 55AB requires an individual's adjusted taxable income (estimated or actual) to be taken into account. For the 2007-08 income year or an earlier income year, a component of that income is the individual's adjusted fringe benefits total.
Actual adjusted fringe benefits total
55AD(2)
If:
(a)
the Secretary is applying section 55AA or 55AB and the start day is 1 July 2008 or a later day; and
(b)
apart from this subsection, the Secretary would be required to take into account an individual's actual adjusted fringe benefits total for the 2007-08 income year;then the Secretary is instead to take into account the individual's actual reportable fringe benefits total for that income year.
Note:
Section 55AA or 55AB requires an individual's adjusted taxable income (estimated or actual) to be taken into account. For the 2007-08 income year or an earlier income year, a component of that income is the individual's adjusted fringe benefits total.
Definitions
55AD(3)
For the purposes of subsections (1) and (2), an individual's
adjusted fringe benefits total
for an income year is the amount worked out using the formula: where:
FBT rate
is the rate of tax set by the Fringe Benefits Tax Act 1986 for the FBT year (as defined in the Fringe Benefits Tax Assessment Act 1986) beginning on the 1 April just before the start of the income year.
reportable fringe benefits total
is the amount that the Secretary is satisfied is the individual's reportable fringe benefits total (as defined in the Fringe Benefits Tax Assessment Act 1986) for the income year.
55AD(4)
For the purposes of subsection (2), an individual's
reportable fringe benefits total
for an income year for an individual who is an employee (for the purposes of the
Fringe Benefits Tax Assessment Act 1986, whether it applies of its own force or because of the
Fringe Benefits Tax (Application to the Commonwealth) Act 1986) means the employee's reportable fringe benefits total (as defined in the
Fringe Benefits Tax Assessment Act 1986) for the income year.
S 55AD inserted by No fhcsiaol of 2008, s 3 and Sch 6 item 14, effective 1 April 2008.
SECTION 55A
55A
Determination of rate under Subdivision F may be based on estimate
(Repealed by No 22 of 2017)
History
S 55A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 55A formerly read:
SECTION 55A Determination of rate under Subdivision F may be based on estimate
55A(1)
If:
(a)
an individual's rate of child care benefit for care provided by an approved child care service is required to be calculated for the purpose of making a determination under Subdivision F; and
(b)
the information about an amount needed by the Secretary to calculate the CCB % (CCB % is needed to calculate rate) applicable to the individual is not available; and
(c)
the claimant gives the Secretary an estimate of the amount needed; and
(d)
the Secretary considers the estimate to be reasonable;
the Secretary may determine the rate of child care benefit on the basis of the estimate.
55A(2)
If the claimant does not give the Secretary an estimate of the amount needed that the Secretary considers reasonable, the CCB % is zero %.
History
S 55A(2) amended by No 53 of 2008, s 3 and Sch 1 item 37, by substituting "zero %" for "to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 55A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 55B
55B
CCB % applicable to individual is zero % when certain other information not provided
(Repealed by No 22 of 2017)
History
S 55B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 55B formerly read:
SECTION 55B CCB % applicable to individual is zero % when certain other information not provided
55B(1)
This subsection applies if:
(a)
an individual's CCB % is required to be determined under section 50J; and
(b)
the care in the claim concerned is care provided by an approved child care service; and
(c)
either of the following situations arises:
(i)
the individual does not give the Secretary information needed to work out the number of children the individual has in care of a particular kind;
(ii)
the claimant opted to have a CCB % of zero % applicable to him or her.
Note:
This means the Secretary must determine the CCB % of the claimant to be zero % (see subsection 50J(2)).
55B(2)
If:
(a)
the rate of child care benefit is required to be calculated for the purpose of making a determination of entitlement under Subdivision E or F; and
(b)
the care in the claim concerned is care provided by an approved child care service; and
(c)
either of the following situations arises:
(i)
the individual, or if the individual has died, another individual making a claim for child care benefit by single payment/in substitution because of the death of that individual, does not give the Secretary information needed to work out the number of children the individual has, or had, in care of a particular kind;
(ii)the claimant opted to have a CCB % of zero % applicable to him or her;
the CCB % applicable to the claimant is zero %.
S 55B substituted by No 53 of 2008, s 3 and Sch 1 item 38, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 55B formerly read:
SECTION 55B CCB % applicable to individual when certain other information not provided
55B
If:
(a)
either:
(i)
an individual's CCB % is required to be determined under section 50J; or
(ii)
the rate of child care benefit is required to be calculated for the purpose of making a determination of entitlement under Subdivision E or F; and
(b)
the care in the claim concerned is care provided by an approved child care service; and
(c)
either of the following situations arises:
(i)
the individual, or if the individual has died, another individual making a claim for child care benefit by single payment/in substitution because of the death of that individual, does not give the Secretary information needed to work out the number of children the individual has, or had, in care of a particular kind;
(ii)
the claimant opted to have the CCB % calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %;
the CCB % is to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.
S 55B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 55C
55C
CCB % applicable to individual when tax file number information not given
(Repealed by No 22 of 2017)
History
S 55C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 55C formerly read:
SECTION 55C
SECTION 55C CCB % applicable to individual when tax file number information not given
55C
This section applies if:
(a)
either:
(i)
the Secretary makes a determination of conditional eligibility in respect of a claimant under section 50F in the situation referred to in subparagraph 50D(1)(d)(ii), (iii), (iv) or (v); or
(ii)
the Secretary makes a determination of conditional eligibility in respect of a claimant under section 50F in the situation referred to in subsection 50D(4); and
(b)
the claimant's CCB % is required to be determined under section 50J.
Note:
This means the Secretary must determine the CCB % of the claimant to be zero % (see subsection 50J(2)).
History
S 55C substituted by No 53 of 2008, s 3 and Sch 1 item 38, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 55C formerly read:
SECTION 55C CCB % applicable to individual when tax file number information not given
55C
If:
(a)
either:
(i)
the Secretary makes a determination of conditional eligibility in respect of a claimant under section 50F in the situation referred to in subparagraph 50D(1)(d)(ii), (iii), (iv) or (v); or
(ii)
the Secretary makes a determination of conditional eligibility in respect of a claimant under section 50F in the situation referred to in subsection 50D(4); and
(b)
the claimant's CCB % is required to be determined under section 50J;
the CCB % is to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.
S 55C substituted by No 53 of 2008, s 3 and Sch 1 item 38, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 55C formerly read:
SECTION 55C CCB % applicable to individual when tax file number information not given
55C
If:
(a)
either:
(i)
the Secretary makes a determination of conditional eligibility in respect of a claimant under section 50F in the situation referred to in subparagraph 50D(1)(d)(ii), (iii), (iv) or (v); or
(ii)
the Secretary makes a determination of conditional eligibility in respect of a claimant under section 50F in the situation referred to in subsection 50D(4); and
(b)
the claimant's CCB % is required to be determined under section 50J;
the CCB % is to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.
S 55C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 55D
55D
Schooling % applicable to individual when certain information not provided
(Repealed by No 22 of 2017)
History
S 55D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 55D formerly read:
SECTION 55D Schooling % applicable to individual when certain information not provided
55D
If:
(a)
either:
(i)
an individual's schooling % is required to be determined under section 50K; or
(ii)
an individual's rate is required to be calculated for the purpose of making a determination of entitlement under Subdivision E or F for care provided by an approved child care service; and
(b)
the individual, or if the individual has died, another individual making a claim for child care benefit by single payment/in substitution because of the death of that individual, does not give the Secretary information about whether the child is a school child;
the Secretary must determine 85% as the schooling %.
S 55D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision J - Payment
History
Subdiv J repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv J inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 56
56
Payment in respect of claim for child care benefit by fee reduction if claim by individual
(Repealed by No 22 of 2017)
History
S 56 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 56 formerly read:
SECTION 56 Payment in respect of claim for child care benefit by fee reduction if claim by individual
56(1)
If:
(a)
a claimant who is an individual is entitled to be paid child care benefit by fee reduction for sessions of care provided by an approved child care service during an income year; and
(b)
the service is required, under section 219B, to pass on to the claimant a fee reduction for those sessions of care; and
(c)
the amount of the entitlement is greater than the total amount which the service is obliged to pass on to the claimant under that section for those sessions of care;
the Secretary must pay the amount of the difference to the claimant at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
History
S 56(1) amended by No 118 of 2007, s 3 and Sch 1 item 21, by substituting paras (b) and (c), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. Paras (b) and (c) formerly read:
(b)
the fees for those sessions were reduced under section 219A; and
(c)
the amount of the entitlement is greater than the total amount of the fee reductions (if any) for those sessions;
56(2)
(Repealed by No 95 of 2002)
History
S 56(2) repealed by No 95 of 2002, s 3 Sch 2 item 8, effective 1 July 2003. For continuation provisions see history note under s 23(4). S 56(2) formerly read:
Making of payments to third parties
56(2)
The Secretary may pay the whole or part of the amount of the difference to someone other than the claimant, on behalf of the claimant. The payment may be made at such time and in such manner as the Secretary considers appropriate.
Secretary may make direction as to the manner of making payments
56(3)
The Secretary may direct that the whole or a part of an amount which is to be paid under this section is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.
56(4)
This section is subject to Part 4 and to Division 3 of Part 8B.
History
S 56(4) substituted by No 95 of 2002, s 3 Sch 2 item 9, effective 1 July 2003. S 56(4) formerly read:
56(4)
This section is subject to Part 4 (Overpayments and debt recovery).
S 56 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 56 see history note under Pt 3 Div 4 heading.
SECTION 56A
56A
Payment of child care benefit for a past period and by single payment/in substitution
(Repealed by No 22 of 2017)
History
S 56A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 56A formerly read:
SECTION 56A Payment of child care benefit for a past period and by single payment/in substitution
56A(1)
If a claimant who is an individual:
(a)
is entitled to be paid child care benefit for a past period for care provided by:
(i)
an approved child care service; or
(ii)
a registered carer; or
(b)
is entitled to be paid child care benefit by single payment/in substitution;
the Secretary must pay the amount of the entitlement to the claimant at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
56A(2)
(Repealed by No 95 of 2002)
History
S 56A(2) repealed by No 95 of 2002, s 3 Sch 2 item 10, effective 1 July 2003. For continuation provisions see history note under s 23(4). S 56A(2) formerly read:
Making of payments to third parties
56A(2)
The Secretary may pay the whole or part of the amount of the difference to someone other than the claimant, on behalf of the claimant. The payment may be made at such time and in such manner as the Secretary considers appropriate.
Secretary may make direction as to the manner of making payments
56A(3)
The Secretary may direct that the whole or a part of an amount that is to be paid under this section is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.
56A(4)
This section is subject to Part 4 and to Division 3 of Part 8B.
History
S 56A(4) substituted by No 95 of 2002, s 3 Sch 2 item 11, effective 1 July 2003. S 56A(4) formerly read:
56A(4)
This section is subject to Part 4 (Overpayments and debt recovery).
S 56A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 56B
56B
Payment of child care benefit by fee reduction where claim by an approved child care service
(Repealed by No 22 of 2017)
History
S 56B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 56B formerly read:
SECTION 56B Payment of child care benefit by fee reduction where claim by an approved child care service
56B(1)
If:
(a)
a claimant that is an approved child care service is entitled to be paid child care benefit by fee reduction for sessions of care provided by the claimant to a child at risk during a financial year; and
(b)
the service is required, under section 219BA, to pass on to itself child care benefit by fee reduction for those sessions of care; and
(c)
the amount of the entitlement is greater than the total amount which the service is obliged to pass on to itself under that section for those sessions of care;
the Secretary must pay the amount of the difference to the claimant at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.
History
S 56B(1) amended by No 118 of 2007, s 3 and Sch 1 item 22, by substituting paras (b) and (c) for para (b), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. Para (b) formerly read:
(b)
the amount of the entitlement is greater than the total amount already received by the claimant in respect of the financial year from one or more payments of an advance amount paid to reimburse the service the amount of the fee reductions made for care provided by the service to the child;
56B(2)
The Secretary may direct that the whole or a part of an amount which is to be paid under this section is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.
56B(3)
This section is subject to Part 4 (Overpayments and debt recovery).
S 56B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision K - Obligations to notify change of circumstances
History
Subdiv K repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv K inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 56C
56C
Individual's obligation to notify change of circumstances
(Repealed by No 22 of 2017)
History
S 56C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 56C formerly read:
SECTION 56C Individual's obligation to notify change of circumstances
Individual conditionally eligible and something happens to cause a loss of conditional eligibility
56C(1)
If:
(a)
a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual; and
(b)
either:
(i)
anything happens that causes the claimant to cease to be conditionally eligible; or
(ii)
the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the individual under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: Imprisonment for 6 months.
56C(1A)
Strict liability applies to the following elements of an offence against subsection (1):
(a)
the element that a determination is a determination under section 50F;
(b)
the element that a notice is a notice given under section 57.
History
S 56C(1A) inserted by No 137 of 2001, s 3 and Sch 1 item 5, effective 1 October 2001.
Individual conditionally eligible and something happens to cause a reduction in the CCB %
56C(2)
If:
(a)
determinations of conditional eligibility under section 50F and CCB % under section 50J are in force in respect of a claimant who is an individual; and
(b)
the CCB % is calculated using Schedule 2 to the Family Assistance Act; and
(c)
either:
(i)
anything happens that causes a reduction in the CCB %; or
(ii)
the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: Imprisonment for 6 months.
56C(2A)
Strict liability applies to the following elements of an offence against subsection (2):
(a)
the element that a determination is a determination under section 50F or 50J;
(b)
the element that Schedule 2 to the Family Assistance Act is used to calculate a CCB %;
(c)
the element that a notice is a notice given under section 57.
History
S 56C(2A) inserted by No 137 of 2001, s 3 and Sch 1 item 6, effective 1 October 2001.
Individual conditionally eligible, has a weekly limit of hours for a reason other than child at risk and something happens to cause a reduction in the weekly limit of hours
56C(3)
If:
(a)
determinations of conditional eligibility under section 50 and a weekly limit of hours under section 50H are in force in respect of a claimant who is an individual; and
(b)
the weekly limit of hours is more than 24 because a circumstance set out in subsection 54(2), (4), (6) or (8) of the Family Assistance Act or subsection 55(2) or (4) of that Act applies to the eligibility of the claimant; and
(c)
either:
(i)
anything happens that causes a reduction in the weekly limit of hours; or
(ii)
the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: Imprisonment for 6 months.
History
S 56C(3) amended by No 150 of 2005, s 3 and Sch 1 item 11, by substituting '24" for "20" in para (b), applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
For transitional provision, see note under s 50H(3).
56C(3A)
Strict liability applies to the following elements of an offence against subsection (3):
(a)
the element that a determination is a determination under section 50F or 50H;
(b)
the element that a circumstance is a circumstance set out in subsection 54(2), (4), (6) or (8) of the Family Assistance Act or subsection 55(2) or (4) of that Act;
(c)
the element that a notice is a notice given under section 57.
History
S 56C(3A) inserted by No 137 of 2001, s 3 and Sch 1 item 7, effective 1 October 2001.
Individual conditionally eligible, has a 24 hour care limit and the number of 24 hour care periods is reduced
56C(4)
If:
(a)
determinations of conditional eligibility under section 50F and a weekly limit of hours under section 50H are in force in respect of a claimant who is an individual; and
(b)
the weekly limit of hours is a 24 hour care limit with one or more 24 hour care periods; and
(c)
either:
(i)
anything happens that causes a reduction in the number of 24 hour care periods in the week; or
(ii)
the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: Imprisonment for 6 months.
56C(4A)
Strict liability applies to the following elements of an offence against subsection (4):
(a)
the element that a determination is a determination under section 50F or 50H;
(b)
the element that a notice is a notice given under section 57.
History
S 56C(4A) inserted by No 137 of 2001, s 3 and Sch 1 item 8, effective 1 October 2001.
Individual conditionally eligible and something happens to cause a reduction in schooling %
56C(5)
If:
(a)
determinations of conditional eligibility under section 50F and schooling % under section 50K are in force in respect of a claimant who is an individual; and
(b)
the schooling % is 100%; and
(c)
either:
(i)
anything happens that causes a reduction in the schooling % to 85%; or
(ii)
the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: Imprisonment for 6 months.
56C(5A)
Strict liability applies to the following elements of an offence against subsection (5):
(a)
the element that a determination is a determination under section 50F or 50K;
(b)
the element that a notice is a notice given under section 57.
History
S 56C(5A) inserted by No 137 of 2001, s 3 and Sch 1 item 9, effective 1 October 2001.
Individual conditionally eligible, has a rate determined because of hardship and something happens that affects the rate
56C(6)
If:
(a)
a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual and a child; and
(b)
the claimant's rate of child care benefit for a session of care provided to the child is the rate determined by the Secretary under subsection 81(2) of the Family Assistance Act (hardship); and
(c)
either:
(i)
anything happens that affects the rate determined; or
(ii)
the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: Imprisonment for 6 months.
56C(6A)
Strict liability applies to the following elements of an offence against subsection (6):
(a)
the element that a determination is a determination under section 50F;
(b)
the element that the determination of a rate is a determination under subsection 81(2) of the Family Assistance Act;
(c)
the element that a notice is a notice given under section 57.
History
S 56C(6A) inserted by No 137 of 2001, s 3 and Sch 1 item 10, effective 1 October 2001.
Individual eligible for special grandparent rate and something happens to cause a loss of eligibility for that rate
56C(7)
If:
(a)
a determination is in force under subsection 50T(1) with the effect that a claimant who is an individual is eligible for the special grandparent rate for a child; and
(b)
either:
(i)
anything happens that causes the claimant to cease to be eligible for that rate for the child; or
(ii)
the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: Imprisonment for 6 months.
History
S 56C(7) inserted by No 132 of 2004, s 3 and Sch 4 item 17, applicable to sessions of care provided in a week that commences after 1 January 2005.
56C(8)
Strict liability applies to the following elements of an offence against subsection (7):
(a)
the element that a determination is a determination under subsection 50T(1);
(b)
the element thata notice is a notice given under section 57.
History
S 56C(8) inserted by No 132 of 2004, s 3 and Sch 4 item 17, applicable to sessions of care provided in a week that commences after 1 January 2005.
S 56C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 56D
56D
Approved child care service's obligation to notify of change of circumstances
(Repealed by No 22 of 2017)
History
S 56D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 56D formerly read:
SECTION 56D Approved child care service's obligation to notify of change of circumstances
Service eligible for child care benefit in respect of a child at risk, a weekly limit of hours is determined and something happens to cause a reduction in weekly limit of hours
56D(1)
If:
(a)
a claimant that is an approved child care service is eligible under section 47 of the Family Assistance Act for child care benefit by fee reduction for care provided by the claimant to a child at risk; and
(b)
a determination of a weekly limit of hours under section 54C in respect of the claimant and the child is in force; and
(c)
the weekly limit of hours is more than 24 because a circumstance under subsection 54(3), (5), (7), (9) or (12) or subsection 55(3), (5) or (8) of the Family Assistance Act applies; and
(d)
either:
(i)
anything happens that causes a reduction in the weekly limit of hours; or
(ii)
the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: 60 penalty units.
History
S 56D(1) amended by No 150 of 2005, s 3 and Sch 1 item 12, by substituting ``24'' for ``20'' in para (c), applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
For transitional provision, see note under s 50H(3).
56D(1A)
Strict liability applies to the following elements of an offence against subsection (1):
(a)
the element that a child care service's eligibility for a child care benefit is an eligibility under section 47 of the Family Assistance Act;
(b)
the element that a determination is a determination under section 54C;
(c)
the element that a circumstance is a circumstance under subsection (3), (5), (7),(9) or (12) or subsection 55(3), (5) or (8) of the Family Assistance Act;
(d)
the element that a notice is a notice given under section 57.
History
S 56D(1A) inserted by No 137 of 2001, s 3 and Sch 1 item 11, effective 1 October 2001.
Service eligible for child care benefit in respect of a child at risk and something happens that affects the rate
56D(2)
If:
(a)
a claimant that is an approved child care service is eligible under section 47 of the Family Assistance Act for child care benefit by fee reduction for care provided by the claimant to a child at risk; and
(b)
a rate, determined by the Secretary in respect of the claimant and the child under subsection 81(4) of the Family Assistance Act, is in force; and
(c)
either:
(i)
anything happens that would have the effect that the rate should not apply; or
(ii)
the claimant becomes aware that anything is likely to happen that will have that effect;
the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: 60 penalty units.
56D(2A)
Strict liability applies to the following elements of an offence against subsection (2):
(a)
the element that a child care service's eligibility for a child care benefit is an eligibility under section 47 of the Family Assistance Act;
(b)
the element that a determination of a rate is a determination under subsection 81(4) of the Family Assistance Act;
(c)
the element that a notice is a notice given under section 57.
History
S 56D(2A) inserted by No 137 of 2001, s 3 and Sch 1 item 12, effective 1 October 2001.
Individual conditionally eligible, individual's rate is determined because child at risk and something happens that affects the rate
56D(3)
If:
(a)
a claimant who is an individual has made a claim for child care benefit by fee reduction for care provided by an approved child care service to a child; and
(b)
a determination of conditional eligibility under section 50F is in force in respect of the claimant and the child; and
(c)
the rate applicable to the claimant is as determined by the Secretary under subsection 81(3) of the Family Assistance Act; and
(d)
either:
(i)
anything happens that would have the effect that the rate should no longer apply; or
(ii)
the service becomes aware that anything is likely to happen that will have that effect;
the service must, in the manner set out in a written notice given to the service under section 57, as soon as practicable after the service becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: 60 penalty units.
56D(3A)
Strict liability applies to the following elements of an offence against subsection (3):
(a)
the element that a determination is a determination under section 50F;
(b)
the element that a determination of a rate is a determination under subsection 81(3) of the Family Assistance Act;
(c)
the element that a notice is a notice given under section 57.
History
S 56D(3A) inserted by No 137 of 2001, s 3 and Sch 1 item 13, effective 1 October 2001.
Individual conditionally eligible, individual's weekly limit of hours is determined because Secretary considers the child is at risk and something happens to cause a reduction of the weekly limit of hours
56D(4)
If:
(a)
a claimant who is an individual has made a claim for child care benefit by fee reduction for care provided by an approved child care service to a child; and
(b)
determinations of conditional eligibility under section 50F and a weekly limit of hours under section 50H are in force in respect of the claimant and the child; and
(c)
the weekly limit of hours is such because a circumstance set out in subsection 54(12) or 55(8) of the Family Assistance Act (child at risk) applies to the eligibility of the claimant; and
(d)
either:
(i)
anything happens that would have the effect that the weekly limit of hours should not be as high; or
(ii)
the service becomes aware that anything is likely to happen that will have that effect;
the service must, in the manner set out in a written notice given to the service under section 57, as soon as practicable after the service becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: 60 penalty units.
56D(4A)
Strict liability applies to the following elements of an offence against subsection (4):
(a)
the element that a determination is a determination under section 50F;
(b)
the element that a determination is a determination under section 50H;
(c)
the element that a circumstance is a circumstance set out in subsection 54(12) or 55(8) of the Family Assistance Act;
(d)
the element that a notice is a notice given under section 57.
History
S 56D(4A) inserted by No 137 of 2001, s 3 and Sch 1 item 14, effective 1 October 2001.
Service determined to be sole provider and ceases to be sole provider
56D(5)
If:
(a)
a determination is in force under section 57 of the Family Assistance Act in respect of an approved child care service that the service is the sole provider in an area; and
(b)
either:
(i)
anything happens that would have the effect that the service would no longer be the sole provider in that area; or
(ii)
the service becomes aware that anything is likely to happen that will have that effect;
the service must, in the manner set out in a written notice given to the service under section 57, as soon as practicable after the service becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.
Penalty: 60 penalty units.
56D(5A)
Strict liability applies to the following elements of an offence against subsection (5):
(a)
the element that a determination is a determination under section 57 of the Family Assistance Act;
(b)
the element that a notice is a notice given under section 57.
History
S 56D(5A) inserted by No 137 of 2001, s 3 and Sch 1 item 15, effective 1 October 2001.
S 56D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision L - Secretary's powers
History
Subdiv L repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv L inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 57
57
Secretary's power to approve a manner of notification for the purposes of sections 56C and 56D
(Repealed by No 22 of 2017)
History
S 57 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 57 formerly read:
SECTION 57 Secretary's power to approve a manner of notification for the purposes of sections 56C and 56D
57(1)
The Secretary must approve a manner of notification that a person is to use when notifying the Secretary of a thing under section 56C or 56D (change of circumstances).
57(2)
The Secretary must, by written notice, notify the person of the approved manner of notification.
S 57 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 57 see history note under Pt 3 Div 4 heading.
SECTION 57A
57A
Secretary's power to require bank account details
(Repealed by No 22 of 2017)
History
S 57A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 57A formerly read:
SECTION 57A Secretary's power to require bank account details
57A
If:
(a)
a determination under section 50F is in force under which a claimant who is an individual is conditionally eligible for child care benefit by fee reduction; or
(b)
the claimant has not nominated a bank account into which the amount of the difference referred to in subsection 56(1) is to be paid;
the Secretary may require the claimant to give the Secretary, within 28 days of the requirement being made, details of a bank account maintained by the claimant alone, or jointly or in common with someone else, into which the amount of the difference is to be paid.
S 57A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 57B
57B
Secretary's powers to request in claim form tax file number etc. of TFN claim persons
(Repealed by No 22 of 2017)
History
S 57B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 57B formerly read:
SECTION 57B Secretary's powers to request in claim form tax file number etc. of TFN claim persons
57B(1)
The Secretary may request, in a claim form for child care benefit by fee reduction, that a statement of one of the kinds set out in subsections (2), (3) or (4) is made in relation to each TFN claim person.
Statement of tax file number
57B(2)
The first kind of statement that can be made is a statement of the TFN claim person's tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only.
Statement that TFN claim person does not know what his or her tax file number is etc.
57B(3)
The second kind of statement that can be made is a statement by the TFN claim person that the person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number - that number.
Statement that an application for a tax file number is pending
57B(4)
The third kind of statement that can be made is a statement by the TFN claim person that the person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person - that number; or
(ii)
if the application is refused - that the application has been refused; or
(iii)
if the application is withdrawn - that the application has been withdrawn.
How statement to be given
57B(5)
A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement if Secretary determines
57B(6)
The Secretary may determine that the request in subsection (1) does not apply to a TFN claim person if:
(a)
the person is, or was, the claimant's partner; and
(b)
the claimant cannot obtain from the person:
(i)
the person's tax file number; or
(ii)
a statement by the person under subsection (3) or (4).
Exemption from tax file number requirement if claimant opts for certain things in the claim form
57B(7)
The request in subsection (1) does not apply to a TFN claim person if, in the claim, the person opted to have a CCB % of zero % applicable to him or her.
History
S 57B(7) amended by No 53 of 2008, s 3 and Sch 1 item 39, by substituting "a CCB % of zero % applicable to him or her" for "the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 57B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 57C
57C
Secretary's power to request tax file numbers etc. of certain TFN claim persons
(Repealed by No 22 of 2017)
History
S 57C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 57C formerly read:
SECTION 57C Secretary's power to request tax file numbers etc. of certain TFN claim persons
57C
If:
(a)
an individual makes a claim for payment of child care benefit by fee reduction for care provided by an approved child care service; and
(b)
the claimant does not opt in the claim to have a CCB % of zero % applicable to him or her; and
(c)
the claimant does not give the Secretary in the claim the tax file number of a TFN claim person; and
(d)
the TFN claim person does not make a statement of a kind set out in subsection 57B(3) or (4); and
(e)
the Secretary has not exempted the TFN claim person under subsection 57B(6) from giving the person's tax file number or making a statement of a kind referred to in subsection 57B(3) or (4);
the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, the tax file number of a TFN claim person.
S 57C amended by No 53 of 2008, s 3 and Sch 1 item 40, by substituting "a CCB % of zero % applicable to him or her" for "the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %" in para (b), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 57C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 57D
57D
Secretary's power to request tax file numbers of TFN determination persons
(Repealed by No 22 of 2017)
History
S 57D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 57D formerly read:
SECTION 57D Secretary's power to request tax file numbers of TFN determination persons
57D(1)
If:
(a)
a determination under section 50F is in force under which a claimant who is an individual is conditionally eligible for child care benefit by fee reduction; or
(b)
a determination under section 52E is in force under which a claimant who is an individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service;
the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, a statement, in relation to a specified TFN determination person, of whichever of the kinds set out in subsection (2), (3) or (4) the claimant chooses.
Statement of tax file number
57D(2)
The first kind of statement that can be made is a statement of the TFN determination person's tax file number. Regardless of who the TFN determination person is, this kind of statement can be made by the claimant only.
Statement that TFN determination person does not know what his or her tax file number is etc.
57D(3)
The second kind of statement that can be made is a statement by the TFN determination person that the person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number - that number.
Statement that an application for a tax file number is pending
57D(4)
The third kind of statement that can be made is a statement by the TFN determination person that the person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person - that number; or
(ii)
if the application is refused - that the application has been refused; or
(iii)
if the application is withdrawn - that the application has been withdrawn.
S 57D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 57E
57E
Secretary's power to require immunisation details
(Repealed by No 22 of 2017)
History
S 57E repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 57E formerly read:
SECTION 57E Secretary's power to require immunisation details
57E
If a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual and a child with the effect that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child, the Secretary may, by written notice given to the claimant, require that the child meets the immunisation requirement set out in section 6 of the Family Assistance Act in respect of the child within 63 days of the notice.
S 57Einserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 57F
57F
Secretary's power to require data verification information
(Repealed by No 22 of 2017)
History
S 57F repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 57F formerly read:
SECTION 57F Secretary's power to require data verification information
57F(1)
If a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual with the effect that the claimant is conditionally eligible for child care benefit by fee reduction, the Secretary may, by written notice given to the claimant, require the claimant to give the Secretary, within the time specified in the notice, the information specified in the data verification form accompanying the notice.
57F(2)
To avoid doubt, the Secretary may, before the start of the first week commencing after 1 July 2006, give a notice under subsection (1) requiring the claimant to give the Secretary information about whether or not the claimant will satisfy the work/training/study test on or after the start of the first week commencing after 1 July 2006.
Note:
The Family and Community Services Legislation Amendment (Welfare to Work) Act 2005 amends the work/training/study test and applies from the start of the first week commencing after 1 July 2006.
History
S 57F(2) inserted by No 150 of 2005, s 3 and Sch 2 item 16, applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
S 57F inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 57G
57G
Secretary's power to require further information about children enrolled in child care
(Repealed by No 22 of 2017)
History
S 57G repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 57G formerly read:
SECTION 57G Secretary's power to require further information about children enrolled in child care
57G(1)
The Secretary may, by notice, require an approved child care service to give the Secretary further information in relation to any aspect of the care provided, or expected to be provided in the future, to all children:
(a)
in relation to whom:
(i)
the service has given the Secretary notice of enrolment under sections 219A and 219AB, or sections 219AA and 219AB;
(ii)
the Secretary has confirmed the enrolment in accordance with section 219AE; and
(b)
who remain enrolled for care by the service.
57G(2)
The notice must specify either:
(a)
the period in relation to which the information must be provided; or
(b)
the intervals in which the information must be provided.
57G(3)
The notice must be given in the form, and in the manner or way, approved by the Secretary.
57G(4)
Without limiting subsection (3), the Secretary may approve notification of the information by making the notice available to the approved child care service using an electronic interface. In that case, the approved child care service is taken to have been given the notice on the day on which it is made available.
57G(5)
The information must be given to the Secretary by the service in the form, and in the manner or way, approved by the Secretary.
Subdivision M - Variations of determinations if failure to provide tax file numbers or bank account details or to meet the immunisation requirement
History
Subdiv M repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv M inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 58
58
Variation where failure to provide tax file number
(Repealed by No 22 of 2017)
History
S 58 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 58 formerly read:
SECTION 58 Variation where failure to provide tax file number
Non-compliance with request
58(1)
If:
(a)
either:
(i)
determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of a claimant who is an individual; or
(ii)
a determination of entitlement under section 52E is in force in respect of a claimant who is an individual to be paid child care benefit for a past period for care provided by an approved child care service; and
(b)
the Secretary makes a request under subsection 57D(1) (request for tax file number) of the claimant concerned; and
(c)
the claimant does not comply with the request within 28 days of the request being made;
then, subject to subsection (2), the consequence in subsection (5) or (6) applies, as the case requires.
Exemption from request under subsection 57D(1)
58(2)
The Secretary may determine that the consequence in subsection (5) or (6) does not apply if:
(a)
the TFN determination person concerned is or was the claimant's partner; and
(b)
the claimant cannot obtain from the person:
(i)
the person's tax file number; or
(ii)a statement by the person under subsection 57D(3) or (4).
Statement made by TFN determination person under subsection 57D(3)
58(3)
If:
(a)
the Secretary makes a request under subsection 57D(1); and
(b)
by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 57D(3); and
(c)
the Commissioner of Taxation tells the Secretary that the person has no tax file number;
the consequence in subsection (5) or (6) applies, as the case requires.
Statement made by TFN determination person under subsection 57D(4)
58(4)
If:
(a)
the Secretary makes a request under subsection 57D(1); and
(b)
by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 57D(4); and
(c)
the Commissioner of Taxation tells the Secretary that the person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (5) or (6) applies, as the case requires.
Variation of determination of CCB %
58(5)
For the purposes of subsection (1), (3) or (4), if the situation in subparagraph (1)(a)(i) applies, the Secretary may vary the determination of CCB % applicable to the claimant with the effect that the CCB % is zero %. The variation takes effect from the Monday after the day the variation is made.
History
S 58(5) amended by No 53 of 2008, s 3 and Sch 1 item 41, by substituting "zero %" for "to be recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
Variation of determination of entitlement in respect of past period claim by individual
58(6)
For the purposes of subsection (1), (3) or (4), if the situation in subparagraph (1)(a)(ii) applies, the Secretary may vary the determination of entitlement in respect of the past period to which the claim relates.
58(7)
For the purposes of this Act and the Family Assistance Act, the variation referred to in subsection (6) has the effect:
(a)
that the claimant continues to be entitled under section 52E to be paid an amount of child care benefit in respect of the past period to which the claim relates; but
(b)
that the amount of the entitlement is a nil amount.This subsection has effect despite section 52E.
History
S 58(7) substituted by No 53 of 2008, s 3 and Sch 1 item 42, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 58(7) formerly read:
58(7)
The variation referred to in subsection (6) has the effect that:
(a)
the rate used to calculate the amount of child care benefit that the claimant is entitled to be paid under a determination of entitlement is recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %; and
(b)
the claimant is entitled to be paid that amount.
The claimant is only entitled to be paid the amount as recalculated for that period.
Consequence of Secretary later becoming aware of tax file number
58(8)
If:
(a)
under subsection (5) or (6), the Secretary varies the determination; and
(b)
the Secretary finds out the tax file number of the TFN determination person concerned:
(i)
if subsection (5) applies - before the end of the income year following the one in which the variation took effect; or
(ii)
if subsection (6) applies - at any time after the variation took place;
the Secretary must vary the determination to undo the effect mentioned in subsection (5) or (6).
S 58 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 58 see history note under Pt 3 Div 4 heading.
SECTION 58A
58A
Variation where failure to comply with request for bank account details
(Repealed by No 22 of 2017)
History
S 58A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 58A formerly read:
SECTION 58A Variation where failure to comply with request for bank account details
Non-compliance with request
58A(1)
If:
(a)
a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual; and
(b)
the claimant is subject to a request under section 57A (bank account details); and
(c)
the claimant does not comply with the request within 28 days of the request being made;
then, subject to subsection (2), the consequence in subsection (3) applies.
Exemption from consequence in subsection (3)
58A(2)
The Secretary may determine that the consequence in subsection (3) does not apply if the Secretary considers that it is appropriate to exempt the claimant from the consequence.
Variation of determination
58A(3)
For the purposes of subsection (1), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not conditionally eligible from the Monday after the end of 28 days following the day the Secretary made the request under section 57A.
Consequence of Secretary later becoming aware of bank account details
58A(4)
If:
(a)
under subsection (3), the Secretary varies the determination; and
(b)
the Secretary finds out the bank account details of the claimant concerned before the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (3).
S 58A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 58B
58B
Variation where failure to comply with requirement to meet immunisation requirement
(Repealed by No 22 of 2017)
History
S 58B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 58B formerly read:
SECTION 58B Variation where failure to comply with requirement to meet immunisation requirement
58B
If:
(a)
a determination of conditional eligibility under section 50 is in force in respect of a claimant who is an individual and a child; and
(b)
the Secretary requires the child to meet the immunisation requirement under section 57E; and
(c)
the requirement is not met as provided for in that section;
the Secretary must vary the determination with the effect that the claimant is not conditionally eligible from the Monday after the day the variation is made.
S 58B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision N - Variations of determinations if failure to provide data verification
History
Subdiv N repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv N inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 59
59
Variation for failure to return the data verification form
(Repealed by No 22 of 2017)
History
S 59 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 59 formerly read:
SECTION 59 Variation for failure to return the data verification form
59(1)
If:
(a)
a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual with the effect that the claimant is conditionally eligible for child care benefit by fee reduction; and
(b)
the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and
(c)
the form is not returned in the time specified in the request;
the Secretary may vary the determination with the effect that the claimant is not conditionally eligible from 1 July in the income year following the one in which the request was made.
59(2)
Without limiting subsection (1), if:
(a)
determinations of conditional eligibility under section 50F and of a weekly limit of hours under section 50H are in force in respect of a claimant who is an individual; and
(b)
the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and
(c)
the request is a request for information of the kind described in subsection 57F(2); and
(d)
the form is not returned in the time specified in the request;
the Secretary may vary the determination of a weekly limit of hours with the effect that, on and from the start of the first week commencing after 1 July 2006, the limit is 24 hours.
History
S 59(2) inserted by No 150 of 2005, s 3 and Sch 2 item 18, applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
Consequence of Secretary later becoming aware of the information
59(3)
If:
(a)
under subsection (2), the Secretary varies the determination; and
(b)
before the end of the income year following the one in which the variation took effect:
(i)
the claimant returns the data verification form specified in the request under section 57F and provides the information mentioned in paragraph (2)(c); or
(ii)
the Secretary finds out the information (whether from the claimant or someone else);
the Secretary must vary the determination to undo the effect mentioned in subsection (2).
History
S 59(3) inserted by No 150 of 2005, s 3 and Sch 2 item 18, applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
S 59 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 59 see history note under Pt 3 Div 4 heading.
SECTION 59A
59A
Variation for failure to provide information in the data verification form relating to the name and address of the approved child care service
(Repealed by No 22 of 2017)
History
S 59A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 59A formerly read:
SECTION 59A Variation for failure to provide information in the data verification form relating to the name and address of the approved child care service
59A
If:
(a)
a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual with the effect that the claimant is conditionally eligible for child care benefit by fee reduction; and
(b)
the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and
(c)
the form is returned within the time specified in the request; and
(d)
the name and address of the approved child care service requested in the form is not provided;
the Secretary may vary the determination with the effect that the claimant is not conditionally eligible from 1 July in the income year following the one in which the request was made.
S 59A inserted by No 45 of 2000, s 3 Sch 2 item 60,effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 59B
59B
Variation for failure to provide information in the data verification form relating to conditional eligibility
(Repealed by No 22 of 2017)
History
S 59B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 59B formerly read:
SECTION 59B Variation for failure to provide information in the data verification form relating to conditional eligibility
59B
If:
(a)
a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual with the effect that the claimant is conditionally eligible for child care benefit by fee reduction; and
(b)
the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and
(c)
the form is returned within the time specified in the request; and
(d)
any information requested in the form relevant to the claimant's conditional eligibility is not provided;
the Secretary may vary the determination with the effect that the claimant is not conditionally eligible from 1 July in the income year following the one in which the request was made.
S 59B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 59C
59C
Variation for failure to provide information in the data verification form relating to schooling %
(Repealed by No 22 of 2017)
History
S 59C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 59C formerly read:
SECTION 59C Variation for failure to provide information in the data verification form relating to schooling %
59C(1)
If:
(a)
determinations of conditional eligibility under section 50F and of schooling % under section 50K are in force in respect of a claimant who is an individual with the effect, in respect of the latter determination, that the schooling % is 100%; and
(b)
the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and
(c)
the form is returned within the time specified in the request; and
(d)
any information requested in the form relevant to the schooling % is not provided;
the Secretary may vary the determination with the effect that the schooling % is 85% from 1 July in the income year following the one in which the request was made.
Consequence of Secretary later becoming aware of information
59C(2)
If:
(a)
under subsection (1), the Secretary varies the determination; and
(b)
before the end of the income year following the one in which the variation took effect the claimant gives the information mentioned in subsection (1) or the Secretary finds out the information;
the Secretary must vary the determination to undo the effect mentioned in subsection (1).
S 59C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 59D
59D
Variation for failure to provide information in the data verification form relating to CCB %
(Repealed by No 22 of 2017)
History
S 59D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 59D formerly read:
SECTION 59D Variation for failure to provide information in the data verification form relating to CCB %
59D(1)
If:
(a)
determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of a claimant who is an individual; and
(b)
the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and
(c)
the form is returned within the time specified in the request; and
(d)
any information requested in the form relevant to the CCB %:
(i)
is not provided; or
(ii)
if the information is provided, and it is an estimate of an amount needed by the Secretary to calculate the CCB %, the Secretary considers that the estimate is not reasonable;
the Secretary may vary the determination with the effect that the CCB % is zero % from 1 July in the income year following the one in which the request was made.
History
S 59D(1) amended by No 53 of 2008, s 3 and Sch 1 item 43, by substituting "zero %" for "recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
Consequence of Secretary later becoming aware of the information
59D(2)
If:
(a)
under subsection (1), the Secretary varies the determination; and
(b)
before the end of the income year following the one in which the variation took effect:
(i)
if a situation referred to in subparagraph (1)(d)(i) applies - the claimant provides the information mentioned in that subparagraph; or
(ii)
if a situation referred to in subparagraph (1)(d)(ii) applies - the claimant provides a reasonable estimate of the amount mentioned in that subparagraph; or
(iii)
the Secretary finds out the actual amount needed to calculate the CCB % (whether from the claimant or someone else);
the Secretary must vary the determination to undo the effect mentioned in subsection (1).
S 59D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 59E
59E
Variation where information in the data verification form relating to CCB % affects the CCB %
(Repealed by No 22 of 2017)
History
S 59E repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 59E formerly read:
SECTION 59E Variation where information in the data verification form relating to CCB % affects the CCB %
59E
If:
(a)
determinations of conditional eligibility under 50F and of CCB % under section 50J are in force in respect of a claimant who is an individual; and
(b)
the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and
(c)
the form is returned within the time specified in the request; and
(d)
the information requested in the form relevant to the CCB % is provided; and
(e)
the information provided affects the CCB %;
the Secretary must vary the determination of CCB % with the effect that the CCB % is recalculated under Schedule 2 to the Family Assistance Act, using the information provided, from 1 July in the income year following the one in which the request was made.
S 59E inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 59F
59F
Variation for failure to provide information in the data verification form relating to weekly limit of hours
(Repealed by No 22 of 2017)
History
S 59F repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 59F formerly read:
SECTION 59F Variation for failure to provide information in the data verification form relating to weekly limit of hours
59F(1)
If:
(a)
determinations of conditional eligibility under section 50F and of a weekly limit of hours under section 50H are in force in respect of a claimant who is an individual; and
(b)
the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and
(c)
the form is returned within the time specified in the request; and
(d)
the information requested in the form relevant to the weekly limit is not provided;
the Secretary may vary the determination of a weekly limit of hours with the effect that the limit is 24 hours from 1 July in the income year following the one in which the request was made.
History
S 59F(1) amended by No 150 of 2005, s 3 and Sch 1 item 13, by substituting "24" for "20", applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
For transitional provision, see note under s 50H(3).
Consequence of Secretary later becoming aware of the information
59F(2)
If:
(a)
under subsection (1), the Secretary varies the determination; and
(b)
before the end of the income year following the one in which the variation took effect:
(i)
the claimant provides the information mentioned in paragraph (1)(d); or
(ii)
the Secretary finds out the information (whether from the claimant or someone else);
the Secretary must vary the determination to undo the effect mentioned in subsection (1).
S 59F inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 59G
59G
Variation for failure to provide information in the data verification form relating to special grandparent rate
(Repealed by No 22 of 2017)
History
S 59G repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 59G formerly read:
SECTION 59G Variation for failure to provide information in the data verification form relating to special grandparent rate
59G(1)
If:
(a)
a determination is in force under section 50F with the effect that a claimant who is an individual is conditionally eligible for child care benefit by fee reduction in respect of a child; and
(b)
a determination is in force under subsection 50T(1) with the effect that the claimant is eligible for the special grandparent rate for the child; and
(c)
the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and
(d)
the form is returned within the time specified in the request; and
(e)
any information requested in the form relevant to the claimant's eligibility for the special grandparent rate for the child is not provided;
the Secretary may vary the determination under subsection 50T(1) with the effect that the claimant is, from 1 July in the income year following the one in which the request was made, not eligible for the special grandparent rate for the child.
Consequence of Secretary later becoming aware of information
59G(2)
If:
(a)
under subsection (1), the Secretary varies the determination under subsection 50T(1); and
(b)
before the end of the income year following the one in which the variation took effect, the claimant gives the information mentioned in subsection (1) or the Secretary finds out the information;
the Secretary must vary the determination under subsection 50T(1) to undo the effect mentioned in subsection (1).
S 59G inserted by No 132 of 2004, s 3 and Sch 4 item 18, applicable to sessions of care provided in a week that commences after 1 January 2005.
Subdivision P - Other variations of determinations relating to CCB %
History
Subdiv P repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv P inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading, effective 1 July 2000.
SECTION 60
60
Variation where no entitlement for child care benefit for a past period because CCB % is zero %, and claimant gives information so that CCB % can be recalculated
(Repealed by No 22 of 2017)
History
S 60 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 60 formerly read:
SECTION 60 Variation where no entitlement for child care benefit for a past period because CCB % is zero %, and claimant gives information so that CCB % can be recalculated
Variations
60(1)
If:
(a)
a determination is made under subsection 52G(1) in response to a claim by an individual for child care benefit for a past period for care provided to a child by an approved child care service; and
(b)
when making the determination, subsection 55B(2) caused the Secretary not to be satisfied that, if the claimant were to be entitled to be paid child care benefit, the entitlement would be more than a nil amount; and
(c)
the claimant complies with:
(i)
if subparagraph 55B(2)(c)(i) applies to the claimant - subsection (3); and
(ii)
if subparagraph 55B(2)(c)(ii) applies to the claimant - subsection (4);
for the purposes of having the Secretary reconsider the claim; and
(d)
the Secretary is satisfied that, if the claimant were to be entitled to be paid child care benefit in respect of the period, the amount of the entitlement would be more than a nil amount;
the Secretary must vary the determination.
60(2)
For the purposes of the family assistance law, the variation has the effect that the determination is taken:
(a)
to cease to be a determination made under subsection 52G(1); and
(b)
to be a determination made under section 52E, at the time of the variation, in relation to the claim.
Section 52J does not apply in relation to paragraph (b).
Condition for variations
60(3)
The claimant complies with this subsection if the claimant gives the Secretary:
(a)
the information needed to work out the number of children in care of a particular kind; and
(b)
the tax file number of each of the TFN determination persons;
within 2 years after the end of the income year during which the determination was made under subsection 52G(1).
60(4)
The claimant complies with this subsection if the claimant:
(a)
informs the Secretary that the claimant no longer opts to have a CCB % of zero % applicable to him or her, and wants his or her claim reconsidered on the basis of the CCB % worked out under Schedule 2 to the Family Assistance Act; and
(b)
gives the Secretary the tax file number of each of the TFN determination persons;
within 2 years after the end of the income year during which the determination was made under subsection 52G(1).
S 60 substituted by No 50 of 2009, s 3 and Sch 5 item 6, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 60 formerly read:
SECTION 60 Variation where entitlement determination for child care benefit for a past period uses CCB % of zero % and claimant gives certain information so that entitlement is recalculated
60(1)
If:
(a)
a determination of entitlement under section 52E to be paid child care benefit for a past period for care provided by an approved child care service is in force in respect of a claimant who is an individual; and
(b)
the amount of child care benefit that the claimant is entitled to be paid under the determination was calculated under Schedule 2, to the Family Assistance Act using a CCB % of zero % as provided for in subsection 55B(2); and
(c)
one of the following situations arises:
(i)
the claimant to whom subparagraph 55B(2) (c)(i) applies gives the Secretary the information needed to work out the number of children in care of a particular kind and provides the tax file number of each of the TFN determination persons;
(ii)
the claimant to whom subparagraph 55B(2) (c)(ii) applies informs the Secretary that he or she wants the amount of the entitlement to be recalculated on the basis of the CCB % worked out under Schedule 2 to the Family Assistance Act and provides the tax file number of each of the TFN determination persons;
the Secretary must vary the determination.
History
S 60(1) amended by No 53 of 2008, s 3 and Sch 1 items 44 to 46, by substituting "a CCB % of zero % as provided for in subsection 55B(2)" for "the minimum taxable income % as the taxable income % as provided for in section 55B" in para (b), substituting "55B(2)(c)(i)" for "55B(c)(i)" in para (c)(i) and substituting "55B(2)(c)(ii)" for "55B(c)(ii)" in para (c)(ii), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
60(2)
The variation has the effect that the amount of benefit that the claimant is entitled to be paid under the determination is recalculated under Schedule 2 to the Family Assistance Act. The claimant is entitled to be paid the difference between the amount as recalculated and the amount of the benefit to which the claimant was previously determined to be entitled.
S 60 substituted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading, effective 1 July 2000. For former wording of s 60 see history note under Pt 3 Div 4 heading.
SECTION 60A
60A
Variation where no entitlement for child care benefit by single payment/in substitution because CCB % is zero %, and claimant gives information so that CCB % can be recalculated
(Repealed by No 22 of 2017)
History
S 60A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 60A formerly read:
SECTION 60A Variation where no entitlement for child care benefit by single payment/in substitution because CCB % is zero %, and claimant gives information so that CCB % can be recalculated
Variations
60A(1)
If:
(a)
a determination is made under subsection 53E(1) in response to a claim by an individual, in respect of a child, for child care benefit by single payment/in substitution because of the death of another individual; and
(b)
when making the determination, subsection 55A(2) or 55B(2) caused the Secretary not to be satisfied that, if the claimant were to be entitled to be paid child care benefit, the entitlement would be more than a nil amount; and
(c)
the claimant complies with:
(i)
if subsection 55A(2) applies to the claimant - subsection (3); and
(ii)
if subparagraph 55B(2)(c)(i) applies to the claimant - subsection (4); and
(iii)
if subparagraph 55B(2)(c)(ii) applies to the claimant - subsection (5);
for the purposes of having the Secretary reconsider the claim; and
(d)
the Secretary is satisfied that, if the claimant were to be entitled to be paid child care benefit in respect of the claim, the amount of the entitlement would be more than a nil amount;
the Secretary must vary the determination.
60A(2)
For the purposes of the family assistance law, the variation has the effect that the determination is taken:
(a)
to cease to be a determination made under subsection 53E(1); and
(b)
to be a determination made under section 53D, at the time of the variation, in relation to the claim.
Section 53G does not apply in relation to paragraph (b).
Condition for variations
60A(3)
The claimant complies with this subsection if:
(a)
the claimant gives the Secretary an estimate of the amount needed to calculate the CCB % used in calculating the amount of the benefit; and
(b)
the estimate is so given within 2 years after the end of the income year during which the determination was made under subsection 52G(1); and
(c)
the Secretary considers the estimate reasonable.
60A(4)
The claimant complies with this subsection if the claimant gives the Secretary:
(a)
the information needed to work out the number of children in care of a particular kind; and
(b)
the tax file number of each of the TFN determination persons;
within 2 years after the end of the income year during which the determination was made under subsection 53E(1).
60A(5)
The claimant complies with this subsection if the claimant:
(a)
informs the Secretary that the claimant no longer opts to have a CCB % of zero % applicable to him or her, and wants his or her claim reconsidered on the basis of the CCB % worked out under Schedule 2 to the Family Assistance Act; and
(b)
gives the Secretary the tax file number of each of the TFN determination persons;
within 2 years after the end of the income year during which the determination was made under subsection 53E(1).
S 60A substituted by No 50 of 2009, s 3 and Sch 5 item 6, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 60A formerly read:
SECTION 60A Variation where entitlement determination for child care benefit by single payment/in substitution uses CCB % of zero % and claimant gives certain information so that entitlement is recalculated
60A(1)
If:
(a)
a determination of entitlement under section 53D to be paid child care benefit by single payment/in substitution because of the death of another individual for care provided by an approved child care service is in force in respect of a claimant who is an individual; and
(b)
the amount of child care benefit that the claimant is entitled to be paid under the determination was calculated under Schedule 2 to the Family Assistance Act using a CCB % of zero % as provided for in subsection 55A(2) or 55B(2); and
(c)
one of the following situations arises:
(i)
the claimant to whom subsection 55A(2) applies gives the Secretary an estimate of the amount needed to calculate the CCB % used in calculating the amount of the benefit and the Secretary considers the estimate reasonable;
(ii)
the claimant to whom subparagraph 55B(2)(c)(i) applies gives the information needed to work out the number of children in care of a particular kind and provides the tax file number of each of the TFN substitution persons;
(iii)
the claimant to whom subparagraph 55B(2)(c)(ii) applies informs the Secretary that he or she wants the amount of the entitlement to be recalculated on the basis of the CCB % worked out under Schedule 2 to the Family Assistance Act and provides the tax file number of each of the TFN substitution persons;
the Secretary must vary the determination.
History
S 60A(1) amended by No 53 of 2008, s 3 and Sch 1 items 47 to 49, by substituting "a CCB % of zero % as provided for in subsection 55A(2) or 55B(2)" for "the minimum taxable income % as the taxable income % as provided for in subsection 55A(2) or section 55B" in para (b), substituting "55B(2)(c)(i)" for "55B(c)(i)" in para (c)(ii) and substituting "55B(2)(c)(ii)" for "55B(c)(ii)" in para (c)(iii), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
60A(2)
The variation has the effect that the amount of benefit that the claimant is entitled to be paid under the determination is recalculated under Schedule 2 to the Family Assistance Act. The claimant is entitled to be paid the difference between the amount as recalculated and the amount of the benefit to which the claimant was previously determined to be entitled.
S 60A inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 60B
60B
Variation where CCB % is zero % because of subsection 55(2) or 55B(1), or section 55C, and claimant gives certain information so that CCB % is recalculated
(Repealed by No 22 of 2017)
History
S 60B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 60B formerly read:
SECTION 60B Variation where CCB % is zero % because of subsection 55(2) or 55B(1), or section 55C, and claimant gives certain information so that CCB % is recalculated
60B(1)
If:
(a)
determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of the claimant who is an individual and the effect of the former determination is that the individual is conditionally eligible for child care benefit by fee reduction; and
(b)
the CCB % is zero % because any or all of the following provisions apply:
(i)
subsection 55(2);
(ii)
subparagraph 55B(1)(c)(i) or (ii);
(iii)
section 55C; and
(c)
later, the claimant:
(i)
if subsection 55(2) applies - gives the Secretary an estimate of the amount needed to calculate the CCB % which the Secretary considers reasonable; and
(ii)
if subparagraph 55B(1)(c)(i) applies - gives the Secretary the information needed to work out the number of children the individual has in care of a particular kind; and
(iii)
if subparagraph 55B(1)(c)(ii) applies - informs the Secretary that he or she wants the CCB % to be worked out under Schedule 2 to the Family Assistance Act, gives the Secretary the tax file number of each TFN determination person and an estimate of the amount needed to have the CCB % recalculated under that Act, which the Secretary considers reasonable; and
(iv)
if section 55C applies - gives the Secretary the tax file number of each TFN determination person;
the Secretary must vary the determination of CCB % with the effect that the CCB % is recalculated under Schedule 2 to the Family Assistance Act.
History
S 60B(1) amended by No 50 of 2009, s 3 and Sch 5 item 7, by substituting paras (b) and (c), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Paras (b) and (c) formerly read:
(b)
the CCB % is zero % because subsection 55(2) or 55B(1), or section 55C, applies; and
(c)
later, the claimant:
(i)
if subsection 55(2) applies - gives the Secretary an estimate of the amount needed to calculate the CCB %, which the Secretary considers reasonable; or
(ii)
if subparagraph 55B(1)(c)(i) applies - gives the Secretary the information needed to work out the number of children the individual has in care of a particular kind; or
(iii)
if subparagraph 55B(1)(c)(ii) applies - informs the Secretary that he or she wants the CCB % to be worked out under Schedule 2 to the Family Assistance Act, gives the Secretary the tax file number of each TFN determination person and an estimate of the amount needed to have the CCB % recalculated under that Act, which the Secretary considers reasonable; or
(iv)
if section 55C applies - gives the Secretary the tax file number of each TFN determination person;
S 60B(1) amended by No 53 of 2008, s 3 and Sch 1 items 50 to 54, by substituting para (b), substituting "if subsection 55(2) applies" for "if the situation in subsection 55(2) arose" in para (c)(i), substituting "if subparagraph 55B(1)(c)(i) applies" for "if the situation in subparagraph 55B(c)(i) arose" in para (c)(ii), substituting "if subparagraph 55B(1)(c)(ii) applies" for "if the situation in subparagraph 55B(c)(ii) arose" in para (c)(iii) and substituting "if section 55C applies" for "if the situations in section 55C arose" in para (c)(iv), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Para (b) formerly read:
(b)
the CCB % is calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income % because a certain situation referred to in section 55, 55B or 55C arises; and
60B(2)
The variation takes effect from the Monday after the day the variation is made.
60B(3)
After the Secretary makes the variation under subsection (1), the amount of the claimant's entitlement determined under section 51B in respect of the income year:
(a)
in which the variation took effect; and
(b)
preceding the income year in which the variation took effect;
is calculated, or recalculated, as the case may be, using the CCB % worked out under Schedule 2 to the Family Assistance Act.
S 60B inserted by No 45 of 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 60C
60C
Variation where CCB % calculated under Schedule 2 to Family Assistance Act and Secretary receives information from Commissioner of Taxation
(Repealed by No 22 of 2017)
History
S 60C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 60C formerly read:
SECTION 60C Variation where CCB % calculated under Schedule 2 to Family Assistance Act and Secretary receives information from Commissioner of Taxation
60C(1)
If:
(a)
determinations of conditional eligibility under section 50F and of CCB % under section 50J in force in respect of a claimant who is an individual were made after the period referred to in paragraph 50D(1)(e); and
(b)
later, the Commissioner of Taxation tells the Secretary one of the following things:
(i)
the TFN determination person has not applied for a tax file number;
(ii)
an application by the TFN determination person for a tax file number has been refused;
(iii)
the TFN determination person has withdrawn an application for a tax file number;
the Secretary must vary the determination of CCB % with the effect that the CCB % is zero %.
History
S 60C(1) amended by No 53 of 2008, s 3 and Sch 1 item 55, by substituting "zero %" for "calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
60C(2)
The variation takes effect from the Monday after the day the variation is made.
Consequence of Secretary later becoming aware of tax file number
60C(3)
If:
(a)
under subsection (1), the Secretary varies the determination; and
(b)
the Secretary finds out the tax file number of the TFN determination person before the end of the income year following the one in which the variation took effect, the Secretary must vary the determination to undo the effect mentioned in subsection (1).
S 60C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 60D
60D
Variation where income tax return not lodged
(Repealed by No 22 of 2017)
History
S 60D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 60D formerly read:
SECTION 60D Variation where income tax return not lodged
60D(1)
If:
(a)
a determination of entitlement under section 51B is in force in respect of a claimant who is an individual and a particular income year; and
(b)
any of the following people:
(i)
the claimant;
(ii)
the claimant's partner at the end of the second income year (the
later income year
) following the particular income year (if he or she was also the claimant's partner in the particular income year);
(iii)
both the claimant and the claimant's partner (as described in subparagraph (ii));
are required to lodge an income tax return for the particular income year but have not done so by the end of the later income year; and
(c)
by the end of the later income year, an assessment has not been made under the Income Tax Assessment Act 1936 of the taxable income for the particular income year for everyone to whom paragraph (b) applies;
the Secretary may vary the determination.
History
S 60D(1) substituted by No 61 of 2005, s 3 and Sch 3 item 13, effective 26 June 2005. S 60D(1) formerly read:
60D(1)
If:
(a)
a determination of entitlement under section 51B is in force in respect of a claimant who is an individual and a particular income year; and
(b)
the claimant, or the claimant's partner, or both, are required to lodge an income tax return for the particular income year but have not done so by the end of the second income year (the
particular time
) following that particular income year; and
(c)
by the particular time, an assessment has not been made under the Income Tax Assessment Act 1936 of the taxable income;
the Secretary may vary the determination.
60D(2)
For the purposes of this Act and the Family Assistance Act, the variation has the effect:
(a)
that the claimant continues to be entitled under section 51B to be paid an amount of child care benefit for the particular income year; but
(b)
that the amount of the entitlement is a nil amount.This subsection has effect despite subsection 51B(1).
History
S 60D(2) substituted by No 53 of 2008, s 3 and Sch 1 item 56, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 60D(2) formerly read:
60D(2)
The variation has the following effect:
(a)
the amount of the entitlement for the particular income year for which the Secretary considers the claimant to be eligible is the amount recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %; and
(b)
for that particular income year, the claimant is only entitled to be paid the amount as recalculated.
Consequence of later lodgment of income tax return
60D(3)
If:
(a)
under subsection (1), the Secretary varies the determination; and
(b)
an assessment has been made under the Income Tax Assessment Act 1936 for the particular income year for everyone:
(i)
who was required to lodge an income tax return as mentioned in subsection (1); and
(ii)
in respect of whom an assessment had not been made before the determination was varied;
the Secretary must again vary the determination so that it has the effect that the amount of the entitlement for which the Secretary considers the claimant to be eligible is the amount recalculated under Schedule 2 to the Family Assistance Act and, for that particular income year, the claimant is only entitled to the amount as recalculated.
S 60D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 60E
60E
VARIATION WHERE ESTIMATE OF AN AMOUNT GIVEN OTHER THAN IN RESPONSE TO A REQUEST BY THE SECRETARY IS NOT REASONABLE
(Repealed by No 22 of 2017)
History
S 60E repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 60E formerly read:
SECTION 60E VARIATION WHERE ESTIMATE OF AN AMOUNT GIVEN OTHER THAN IN RESPONSE TO A REQUEST BY THE SECRETARY IS NOT REASONABLE
60E(1)
If:
(a)
determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of the claimant who is an individual and the effect of the former determination is that the individual is conditionally eligible for child care benefit by fee reduction; and
(b)
the claimant gives the Secretary, other than in response to a request by the Secretary under section 57F, an estimate of an amount needed by the Secretary to calculate CCB %; and
(c)
the Secretary does not consider the estimate to be reasonable;
the Secretary may vary the determination so that it has the effect that the CCB % is zero %.
History
S 60E(1) amended by No 53 of 2008, s 3 and Sch 1 item 57, by substituting "zero %" for "calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
S 60E(1) amended by No 36 of 2006, s 3 and Sch 2 item 15, by substituting "may" for "must" , applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
60E(2)
The variation takes effect from the Monday after the day the variation is made.
Consequence of later provision of reasonable estimate or Secretary finding out the actual amount
60E(3)
If:
(a)
under subsection (1), the Secretary varies the determination; and
(b)
either:
(i)
a variation under section 65B is made in respect of the claimant, by the end of the income year following the one in which the variation took effect; or
(ii)
the Secretary finds out the actual amount needed to calculate the CCB % (whether from the claimant or someone else) by the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (1).
S 60E inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision Q - Variation of determinations relating to conditional eligibility and schooling %
History
Subdiv Q repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv Q inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 61
61
Variation where schooling % is 85% under Section 55D and information about whether the child is a school child provided
(Repealed by No 22 of 2017)
History
S 61 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 61 formerly read:
SECTION 61 Variation where schooling % is 85% under Section 55D and information about whether the child is a school child provided
61(1)
If:
(a)
determinations of conditional eligibility under section 50F and of schooling % under section 50K are in force in respect of a claimant who is an individual and the effect of the former determination is that the individual is conditionally eligible for child care benefit by fee reduction; and
(b)
the schooling % is determined to be 85% under section 55D; and
(c)
later, the claimant provides the information, or the Secretary finds out, that the child is not a school child;
the Secretary must vary the determination of schooling % with the effect that the schooling % is 100%.
61(2)
The variation takes effect from the Monday after the day the variation is made.
S 61 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 61 see history note under Pt 3 Div 4 heading.
SECTION 61A
61A
Variation where failure to notify that the service has ceased to provide care to child
(Repealed by No 22 of 2017)
History
S 61A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 61A formerly read:
SECTION 61A Variation where failure to notify that the service has ceased to provide care to child
61A(1)
If:
(a)
a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual with the effect that the individual is conditionally eligible for child care benefit by fee reduction; and
(b)
the Secretary has reason to believe that care has ceased to be provided to the child the subject of the claim by the approved child care service last indicated by the claimant to the Secretary;
the Secretary may vary the determination with the effect that the claimant is not conditionally eligible from the Monday after the day the variation is made.
Consequence of Secretary later finding out that child is receiving care from the service
61A(2)
If:
(a)
under subsection (1), the Secretary varies the determination; and
(b)
before the end of the income year following the one in which the variation took effect, the Secretary finds out that the child is receiving care from the service;
the Secretary must vary the determination to undo the effect mentioned in subsection (1).
S 61A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision R - Variations of determinations because of failure to meet requirements arising under Division 1 of Part 6
History
Subdiv R repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv R inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 62
62
Variation where failure to provide information relevant to conditional eligibility etc
(Repealed by No 22 of 2017)
History
S 62 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 62 formerly read:
SECTION 62 Variation where failure to provide information relevant to conditional eligibility etc
62(1)
If:
(a)
a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual with the effect that the claimant is conditionally eligible for child care benefit by fee reduction; and
(b)
the Secretary:
(i)
in order to make a decision about the conditional eligibility at any time; or
(ii)
in order to make a decision about the claimant's eligibility for child care benefit by fee reduction under section 43 of the Family Assistance Act at any time; or
(iii)
in relation to a matter referred to in subsection 154(5) of this Act;
requires the claimant, or the claimant's partner, under Division 1 of Part 6 of this Act, to give information or produce documents; and
(c)
the claimant or the claimant's partner refuses or fails to comply with the requirements;
the Secretary may vary the determination with the effect that the claimant is not conditionally eligible from the Monday after the day the variation is made.
History
S 62(1) amended by No 118 of 2007, s 3 and Sch 3 item 3, by substituting para (b), effective 29 June 2007. Para (b) formerly read:
(b)
the Secretary, in order to make a decision about the conditional eligibility at any time, requires the claimant, or the claimant's partner, under Division 1 of Part 6, to give information or produce documents; and
Consequence of later provision of information or documents
62(2)
If:
(a)
under subsection (1), the Secretary varies the determination; and
(b)
the claimant gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (1).
S 62 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 62 see history note under Pt 3 Div 4 heading.
SECTION 62A
62A
Variation where failure to provide information relevant to CCB %
(Repealed by No 22 of 2017)
History
S 62A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 62A formerly read:
SECTION 62A Variation where failure to provide information relevant to CCB %
62A(1)
If:
(a)
determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of a claimant who is an individual; and
(b)
the Secretary, in order to make a decision about the CCB % applicable at any time, requires the claimant, or the claimant's partner, under Division 1 of Part 6, to give information or produce documents; and
(c)
the claimant or the claimant's partner refuses or fails to comply with the requirements;
the Secretary may vary the determination of the CCB % with the effect that the CCB % is zero %.
History
S 62A(1) amended by No 53 of 2008, s 3 and Sch 1 item 58, by substituting "zero %" for "recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.
62A(2)
The variation has effect from the Monday after the day the variation is made.
Consequence of later provision of information or documents
62A(3)
If:
(a)
under subsection (1), the Secretary varies the determination; and
(b)
the claimant gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (1).
S 62A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 62B
62B
Variation where failure to provide information relevant to schooling %
(Repealed by No 22 of 2017)
History
S 62B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 62B formerly read:
SECTION 62B Variation where failure to provide information relevant to schooling %
62B(1)
If:
(a)
determinations of conditional eligibility under section 50F and of schooling % under section 50K are in force in respect of a claimant who is an individual with the effect, in respect of the latter determination, that the schooling % is 100%; and
(b)
the Secretary, in order to make a decision about the schooling % applicable at any time, requires the claimant, or the claimant's partner, under Division 1 of Part 6, to give information or produce documents; and
(c)
the claimant or the claimant's partner refuses or fails to comply with the requirements;
the Secretary may vary the determination of the schooling % with the effect that the schooling % is 85%.
62B(2)
The variation has effect from the Monday after the day the variation is made.
Consequence of later provision of information or documents
62B(3)
If:
(a)
under subsection (1), the Secretary varies the determination; and
(b)
the claimant gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (1).
S 62B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 62C
62C
Variation where failure to provide information relevant to a weekly limit of hours
(Repealed by No 22 of 2017)
History
S 62C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 62C formerly read:
SECTION 62C Variation where failure to provide information relevant to a weekly limit of hours
62C(1)
If:
(a)
determinations of conditional eligibility under section 50F and of a weekly limit of hours under section 50H are in force in respect of a claimant who is an individual; and
(b)
the Secretary, in order to make a decision about the weekly limit of hours applicable at any time, requires the claimant, or the claimant's partner, under Division 1 of Part 6, to give information or produce documents; and
(c)
the claimant or the claimant's partner refuses or fails to comply with the requirements;
the Secretary may vary the determination of the weekly limit of hours with the effect that the limit is reduced to a limit specified by the Secretary.
62C(2)
The variation has effect from the Monday after the day the variation is made.
Consequence of later provision of information or documents
62C(3)
If:
(a)
under subsection (1), the Secretary varies the determination; and
(b)
the claimant gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (1).
S 62C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 62CA
62CA
Variation where failure to provide information relevant to eligibility for special grandparent rate
(Repealed by No 22 of 2017)
History
S 62CA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 62CA formerly read:
SECTION 62CA Variation where failure to provide information relevant to eligibility for special grandparent rate
62CA(1)
If:
(a)
a determination is in force under subsection 50T(1) with the effect that a claimant who is an individual is eligible for the special grandparent rate for a child; and
(b)
the Secretary, in order to make a decision about whether the claimant is eligible for that rate for the child at any time, requires the claimant, or the claimant's partner, under Division 1 of Part 6, to give information or produce documents; and
(c)
the claimant or the claimant's partner refuses or fails to comply with the requirements;
the Secretary may vary the determination with the effect that the individual is not eligible for that rate for the child.
62CA(2)
The variation has effect from the Monday after the day the variation is made.
Consequence of later provision of information or documents
62CA(3)
If:
(a)
under subsection (1), the Secretary varies the determination; and
(b)
the claimant, or the claimant's partner, gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;
the Secretary must vary the determination to undo the effect mentioned in subsection (1).
S 62CA inserted by No 132 of 2004, s 3 and Sch 4 item 19, applicable to sessions of care provided in a week that commences after 1 January 2005.
Subdivision S - Further variations after certain variations that can be undone
History
Subdiv S repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv S inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 62D
62D
Secretary finds out information after undoing period is over
(Repealed by No 22 of 2017)
History
S 62D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 62D formerly read:
SECTION 62D Secretary finds out information after undoing period is over
62D
If:
(a)
the Secretary makes a variation (the
first variation
) of a determination under sections 58, 59C, 59D, 59F, 59G, 60C, 60E, 62A, 62B, 62C and 62CA or under subsection 59(2); and
(b)
the period specified under the particular section passes during which the Secretary is required to vary again the determination to undo the effect of the first variation; and
(c)
after the period the Secretary is provided with the information, or finds out the information, the lack of which caused the Secretary to make the first variation;
the Secretary must again vary the determination using the information provided or found out with effect from the Monday after this variation.
History
S 62D amended by No 150 of 2005, s 3 and Sch 2 item 19, by inserting "or under subsection 59(2)" after "62CA", applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
S 62D amended by No 132 of 2004, s 3 and Sch 4 items 20 and 21, by inserting ", 59G" after "59F" and substituting ", 62C and 62CA" for "and 62C" in para (a), applicable to sessions of care provided in a week that commences after 1 January 2005.
S 62D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision T - Notice requirement for variations under Subdivision M, N, P, Q, R or S
History
Subdiv T repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv T inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note underPt 3 Div 4 heading.
SECTION 63
63
Notice of variation of determinations under Subdivision M, N, P, Q, R or S
(Repealed by No 22 of 2017)
History
S 63 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 63 formerly read:
SECTION 63 Notice of variation of determinations under Subdivision M, N, P, Q, R or S
63(1)
The Secretary must give notice of a variation of a determination under Subdivision M, N, P, Q, R or S to the claimant stating the effect of the variation and that the claimant may apply for review of the decision involved in the manner set out in Part 5.
63(2)
(Repealed by No 118 of 2007)
History
S 63(2) repealed by No 118 of 2007, s 3 and Sch 1 item 24, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. S 63(2) formerly read:
63(2)
If a determination of conditional eligibility, CCB %, a weekly limit of hours or schooling %, is varied, the Secretary must also give notice of the variation to the approved child care service providing care to the child of the claimant.
63(2A)
(Repealed by No 118 of 2007)
History
S 63(2A) repealed by No 118 of 2007, s 3 and Sch 1 item 24, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. S 63(2A) formerly read:
63(2A)
If a determination under subsection 50T(1) whether a claimant is eligible for the special grandparent rate for a child is varied, the Secretary must also give notice of the variation to the approved child care service providing care to the child.
S 63(2A) inserted by No 132 of 2004, s 3 and Sch 4 item 22, applicable to sessions of care provided in a week that commences after 1 January 2005.
63(3)
The variation is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.
History
S 63(3) amended by No 118 of 2007, s 3 and Sch 1 item 25, by omitting ", (2) or (2A)" after "subsection (1)", effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
S 63(3) amended by No 132 of 2004, s 3 and Sch 4 item 23, by substituting ", (2) or (2A)" for "or (2)", applicable to sessions of care provided in a week that commences after 1 January 2005.
63(4)
The Secretary may make notice of a variation of:
(a)
a determination of conditional eligibility; or
(b)
a determination of CCB%; or
(c)
a determination of a weekly limit of hours; or
(d)
a determination of schooling %; or
(e)
a determination under subsection 50T(1);available to the approved child care service providing care to the child, including by making the notice available to the service using an electronic interface.
History
S 63(4) inserted by No 118 of 2007, s 3 and Sch 1 item 26, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
S 63 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 63 see history note under Pt 3 Div 4 heading.
Subdivision U - Variations of determinations of weekly limit of hours because of a circumstance in section 54, 55 or 56 of the Family Assistance Act
History
Subdiv U repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv U inserted by No 45 of 2000, s 3 Sch 2 item 60. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 64
64
Determination of weekly limit of hours may be varied
(Repealed by No 22 of 2017)
History
S 64 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 64 formerly read:
SECTION 64 Determination of weekly limit of hours may be varied
64(1)
After a determination of a weekly limit of hours has:
(a)
been made under section 50H in respect of an individual (a
claimant
); or
(b)
been taken to have been made under section 54C in respect of an approved child care service (a
claimant
);
it may be varied as provided for in this Subdivision.
64(2)
Whether a variation of a determination occurs depends on whether a circumstance listed in section 54, 55 or 56 of the Family Assistance Act applies in a week in respect of a claimant.
S 64 substituted by No 45 of 2000, s 3 Sch 2 item 60. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 64 see history note under Pt 3 Div 4 heading.
SECTION 64A
64A
Varying determination so that a limit of 50 hours in a week applies
(Repealed by No 22 of 2017)
History
S 64A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 64A formerly read:
SECTION 64A Varying determination so that a limit of 50 hours in a week applies
Determination to which this section applies
64A(1)
This section applies to a determination of a weekly limit of hours:
(a)
in force under section 50H in respect of a claimant who is an individual and a child; or
(b)
in force under section 54C, in respect of a claimant that is an approved child care service and a child.
Variation by Secretary on application
64A(2)
A determination to which this section applies may be varied by the Secretary on application so that a limit of 50 hours in a week applies if:
(a)
a circumstance listed in subsection 54(2), (3), (4), (5), (6), (7), (8), (9), (12), (13) or (14) of the Family Assistance Act applies in the week; and
(b)
a limit of more than 50 hours does not apply in the week; and
(c)
a 24 hour care limit does not apply in the week.
Who may apply
64A(3)
An application under subsection (2) must be made by:
(a)
the claimant, if a circumstance listed in subsection 54(2), (3), (4), (5), (6), (7), (8), (9), (12), (13) or (14) of the Family Assistance Act applies in the week; or
(b)
the approved child care service providing care to the child, if a circumstance listed in subsection 54(12) of that Act applies in the week.
Variation is taken to have been made if an approved child care service gives certificate
64A(4)
A determination to which this section applies is taken to have been varied so that a limit of 50 hours in a week applies if the approved child care service providing the care to the child gives a certificate under subsection 54(10) of the Family Assistance Act in respect of the week.
Variations under subsection 59(2), section 59F and section 62C
64A(5)
If:
(a)
when a variation under subsection (2) takes place, a variation is in force under subsection 59(2) or under section 59F or 62C; and
(b)
the variation under subsection 59(2) or under section 59F or 62C has effect for any period when the variation under this section would have effect;
the variation under 59(2) or under section 59F or 62C prevails over the variation under this section unless the variation under this section takes place because a circumstance listed in subsection 54(12) of the Family Assistance Act applies in a week.
History
S 64A(5) amended by No 150 of 2005, s 3 and Sch 2 items 20 to 22, by inserting "under subsection 59(2) or" after "in force" in para (a), inserting "under subsection 59(2) or" after "the variation" (first occurring) in para (b) and inserting "under subsection 59(2) or" after "the variation" (third last occurring), applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
S 64A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.]
SECTION 64B
64B
Varying determination so that a limit of more than 50 hours in a week applies
(Repealed by No 22 of 2017)
History
S 64B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 64B formerly read:
SECTION 64B Varying determination so that a limit of more than 50 hours in a week applies
Determination to which this section applies
64B(1)
This section applies to a determination of a weekly limit of hours:
(a)
in force under section 50H in respect of a claimant who is an individual and a child; or
(b)
in force under section 54C in respect of a claimant that is an approved child care service and a child.
Variation by Secretary on application
64B(2)
A determination to which this section applies may be varied by the Secretary on application so that a limit of more than 50 hours in a week applies if:
(a)
a circumstance listed in subsection 55(2), (3), (4), (5) or (8) of the Family Assistance Act applies in the week; and
(b)
a 24 hour care limit does not apply in the week.
Amount of limit
64B(3)
If the Secretary varies the determination because a circumstance listed in the section referred to in paragraph (2)(a) applies, the amount of the limit of hours more than 50 is the particular number of hours worked out using the relevant subsection.
Who may apply
64B(4)
An application under subsection (2) must be made by:
(a)
the claimant, if a circumstance listed in subsection 55(2), (3), (4) or (5) of the Family Assistance Act applies in the week; or
(b)
the approved child care service providing the care to the child, if a circumstance listed in subsection 55(8) of the Family Assistance Act applies in the week.
Variation if an approved child care service gives certificate
64B(5)
A determination to which this section applies is taken to have been varied so that a limit of more than 50 hours in a week applies if the approved child care service providing the care to the child gives a certificate under subsection 55(6) of the Family Assistance Act in respect of the week. The amount of the limit of hours more than 50 is the particular number of hours worked out by the service using that subsection.
Variations under subsection 59(2), section 59F and section 62C
64B(6)
If:
(a)
when a variation under subsection (2) takes place, a variation is in force under subsection 59(2) or under section 59F or 62C; and
(b)
the variation under subsection 59(2) or under section 59F or 62C has effect for any period when the variation under this section would have effect;
the variation under subsection 59(2) or section 59F or 62C prevails over the variation under this section unless the variation under this section takes place because a circumstance listed in subsection 55(8) of the Family Assistance Act applies in a week.
History
S 64B(6) amended by No 150 of 2005, s 3 and Sch 2 items 23 to 25, by inserting "under subsection 59(2) or" after "in force" in para (a), inserting "under subsection 59(2) or" after "the variation" (first occurring) in para (b) and inserting "under subsection 59(2) or" after "the variation" (third last occurring), applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
S 64B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 64C
64C
Varying determination so that a 24 hour care limit in a week applies
(Repealed by No 22 of 2017)
History
S 64C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 64C formerly read:
SECTION 64C Varying determination so that a 24 hour care limit in a week applies
Determination to which this section applies
64C(1)
This section applies to a determination of a weekly limit of hours:
(a)
in force under section 50H in respect of a claimant who is an individual and a child; or
(b)
in force under section 54C in respect of a claimant that is an approved child care service and a child.
Variations by Secretary on application
64C(2)
A determination to which this section applies may be varied by the Secretary on application so that a 24 hour care limit in a week applies if the circumstances listed in subsection 56(6) or (8) of the Family Assistance Act apply in the week.
Who may apply
64C(3)
An application under subsection (2) must be made by the claimant.
Variation if an approved child care service gives certificate
64C(4)
A determination to which this section applies is taken to have been varied so that a 24 hour care limit in a week applies if the approved child care service providing the care to the child gives a certificate under subsection 56(3) or (4) of the Family Assistance Act in respect of the week.
Variations under subsection 59(2), section 59F and section 62C
64C(5)
If:
(a)
when a variation under this section takes place, a variation is in force under subsection 59(2) or under section 59F or 62C; and
(b)
the variation under subsection 59(2) or under section 59F or 62C has effect for any period when the variation under this section would have effect;
the variation under subsection 59(2) or under section 59F or 62C prevails over the variation under this section.
History
S 64C(5) amended by No 150 of 2005, s 3 and Sch 2 items 26 to 28, by inserting "under subsection 59(2) or" after "in force" in para (a), inserting "under subsection 59(2) or" after "the variation" (first occurring) in para (b) and inserting "under subsection 59(2) or" after "the variation" (second last occurring), applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
S 64C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 64D
64D
Varying determination so that a limit of 24 hours in a week applies
(Repealed by No 22 of 2017)
History
S 64D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 64D formerly read:
SECTION 64D Varying determination so that a limit of 24 hours in a week applies
Determination to which this section applies
64D(1)
This section applies to a determination of a weekly limit of hours:
(a)
in force under section 50H in respect of a claimant who is an individual and a child; or
(b)
in force under section 54C, in respect of a claimant that is an approved child care service and a child.
Variation by Secretary to 24 hour limit
64D(2)
A determination to which this section applies may be varied by the Secretary so that a limit of 24 hours applies in a week if a limit of 50 hours, more than 50 hours or a 24 hour care limit does not apply in the week.
History
S 64D(2) amended by No 150 of 2005, s 3 and Sch 1 item 14, by substituting "24" for "20", applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
For transitional provision, see note under s 50H(3).
S 64D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 64DA
64DA
When variations must not be made
(Repealed by No 22 of 2017)
History
S 64DA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 64DA formerly read:
SECTION 64DA When variations must not be made
64DA
The Secretary must not vary a determination of a weekly limit of hours under this Subdivision if:
(a)
the application for variation was not made until after the end of the income year following the one in which the relevant circumstance listed in section 54, 55 or 56 of the Family Assistance Act first applies; and
(b)
but for this section:
(i)
the effect of making the variation would be to increase the weekly limit of hours under the determination; and
(ii)
making the variation would have that effect for a period that ended before the start of the income year that precedes the one in which the application was made.
S 64DA inserted by No 53 of 2008, s 3 and Sch 5 item 7, applicable in relation to applications for variations if the applications are made after 25 June 2008.
SECTION 64E
64E
Notice of variation of determination under this Subdivision
(Repealed by No 22 of 2017)
History
S 64E repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 64E formerly read:
SECTION 64E Notice of variation of determination under this Subdivision
64E(1)
If a determination of a weekly limit of hours is varied by the Secretary under this Subdivision, the notice of variation must:
(a)
be given to the claimant, unless the claimant is an individual and the variation is made because a circumstance listed in subsection 54(12) or 55(8) of the Family Assistance Act applies in the week; and
(b)
(Repealed by No 118 of 2007)
(c)
state the effect of the variation, including in particular:
(i)
the day from which the variation has effect (see section 64EA); and
(ii)
if the variation is to have effect for a period of one or more weeks - the period of one or more weeks that the variation is to have the effect; and
(iii)
if the variation is to have the effect that the weekly limit of hours is to be more than 50 hours - the particular number of hours more than 50; and
(iv)
if the variation is to have the effect that the weekly limit of hours is a 24 hour care limit - the number of 24 hour care periods in each week during which the variation has the effect; and
(d)
state that the claimant may apply for review of the decision involved in the manner set out in Part 5.
History
S 64E(1) amended by No 53 of 2008, s 3 and Sch 5 items 8 and 9, by substituting para (c)(i) and (ii) and omitting ", or had," before "the effect" (wherever occurring) in para (c)(iii) and (iv), applicable in relation to applications for variations if the applications are made after 25 June 2008. Para (c)(i) and (ii) formerly read:
(i)
if the variation is to have, or had, effect for a period of one or more weeks - the period of one or more weeks that the variation is to have, or had, the effect; and
(ii)
if the variation is to have the effect indefinitely - a date from which the determination has the effect; and
S 64E(1) amended by No 118 of 2007, s 3 and Sch 1 item 27, by repealing para (b), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. Para (b) formerly read:
(b)
if the claimant is an individual - be given to the approved child care service providing care to the child; and
64E(2)
The variation is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.
64E(3)
If the claimant is an individual, the Secretary may make a notice of variation of a determination of a weekly limit of hours available to the approved child care service providing care to the child, including by making the notice available to the service using an electronic interface.
History
S 64E(3) inserted by No 118 of 2007, s 3 and Sch 1 item 28, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
S 64E inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 64EA
64EA
When variations take effect
(Repealed by No 22 of 2017)
History
S 64EA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 64EA formerly read:
SECTION 64EA When variations take effect
64EA(1)
If a determination of a weekly limit of hours is varied by the Secretary under this Subdivisin, the variation has effect from the start of the week in which the circumstance:
(a)
listed in section 54, 55 or 56 of the Family Assistance Act; and
(b)
in relation to which the variation is made; first applies.
64EA(2)
However, if:
(a)
the variation was made on application; and
(b)
the application was not made until after the end of the income year following the one in which the circumstance first applies; and
(c)
the effect of the variation is to increase the weekly limit of hours under the determination;
then the variation has effect only from the start of the income year that precedes the one in which the application was made.
S 64EA inserted by No 53 of 2008, s 3 and Sch 5 item 10, applicable in relation to applications for variations if the applications are made after 25 June 2008.
SECTION 64F
64F
Form of application
(Repealed by No 22 of 2017)
History
S 64F repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 64F formerly read:
SECTION 64F Form of application
64F
An application under this Subdivision must:
(a)
be made in the form and manner; and
(b)
contain any information; and
(c)
be accompanied by any documents;
required by the Secretary.
S 64F inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Subdivision V - Variations of determinations for changes in circumstances
History
Subdiv V repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv V inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 65
65
Variation of determination of conditional eligibility to reflect changes in conditional eligibility
(Repealed by No 22 of 2017)
History
S 65 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65 formerly read:
SECTION 65 Variation of determination of conditional eligibility to reflect changes in conditional eligibility
65(1)
If:
(a)
a determination of conditional eligibility under section 50F is made in respect of a claimant who is an individual with the effect that the claimant is conditionally eligible; and
(b)
after the determination is made, an event occurs; and
(c)
the determination has the effect as set out in paragraph (a) at some time after the occurrence; and
(d)
when the Secretary becomes aware of the occurrence of the event, the Secretary considers that, if he or she were making the determination immediately after the occurrence, he or she would not have made the determination but instead would have made a determination of no entitlement in respect of the claimant;
the Secretary must vary the determination of conditional eligibility so that the claimant is not conditionally eligible with effect from the date of the occurrence.
65(2)
For the purpose of subsection (1), the occurrence includes the expiration of a period of time if the expiration is relevant to the operation of this Act.
65(3)
If:
(a)
the Secretary under subsection (1) varies a determination in relation to an individual and a child because of subsection 24(1) of the Family Assistance Act; and
(b)
the child comes to Australia within the period of 13 weeks beginning on the day after the end of:
(i)
the 6-week period referred to in subsection 24(1) of the Family Assistance Act; or
(ii)
if that 6-week period has been extended under subsection 24(7) or (9) of the Family Assistance Act - that period as so extended; and
(c)
the Secretary is satisfied that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child on the day the child comes to Australia;
then the Secretary must vary the determination so that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child with effect from the date of the child coming to Australia.
Note:
The individual does not have to make another claim for child care benefit.
History
S 65(3) inserted by No 17 of 2016, s 3 and Sch 1 item 30, effective 1 July 2016. For application and saving provision, see note under s 31(1C).
65(4)
If:
(a)
the Secretary under subsection (1) varies a determination in relation to an individual and a child because of subsection 24(4) of the Family Assistance Act (as affected by subparagraph (b)(ii) of the definition of
FTB child
in subsection 3(1) of that Act); and
(b)
the individual returns to Australia within the period of 13 weeks beginning on the day after the end of:
(i)
the 6-week period referred to in subsection 24(4) of the Family Assistance Act; or
(ii)
if that 6-week period has been extended under subsection 24(7), (9) or (10) of the Family Assistance Act - that period as so extended; and
(c)
the Secretary is satisfied that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child on the day the individual returns to Australia;
then the Secretary must vary the determination so that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child with effect from the date of the individual's return to Australia.
Note:
The individual does not have to make another claim for child care benefit.
History
S 65(4) inserted by No 17 of 2016, s 3 and Sch 1 item 30, effective 1 July 2016. For application and saving provision, see note under s 31(1C).
65(5)
Subsections (3) and (4) do not limit any later application of subsection (1) in relation to the determination.
Example:
The Secretary under subsection (4) varies the determination so that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child.
The individual remains in Australia for 8 weeks, but then leaves Australia again for more than 6 weeks.
Because of subsection 24(4) of the Family Assistance Act, the Secretary may, under subsection (1) of this section, vary the determination again so that the individual is not conditionally eligible.
History
S 65(5) inserted by No 17 of 2016, s 3 and Sch 1 item 30, effective 1 July 2016. For application and saving provision, see note under s 31(1C).
S 65 substituted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading. For former wording of s 65 see history note under Pt 3 Div 4 heading.
SECTION 65A
65A
Variation of determination of CCB % to reflect changes in CCB %
(Repealed by No 22 of 2017)
History
S 65A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65A formerly read:
SECTION 65A Variation of determination of CCB % to reflect changes in CCB %
65A(1)
If:
(a)
determinations of conditional eligibility under section 50F and of CCB % under section 50J are made in respect of a claimant who is an individual; and
(b)
after the determinations are made, an event occurs; and
(c)
the determination of conditional eligibility has, at some time after the occurrence, the effect that the claimant is conditionally eligible; and
(d)
when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination of CCB % immediately after the occurrence, the CCB % would be different to the CCB % previously determined;
the Secretary must, subject to subsection (4), vary the determination of CCB % with effect from the date of the occurrence.
65A(2)
For the purpose of subsection (1), the occurrence of an event includes the expiration of a period of time if the expiration is relevant to the operation of this Act.
65A(3)
The reference in subsection (1) to the occurrence does not include the occurrence of any event that causes the claimant to provide a revised estimate of the claimant's adjusted taxable income to the Secretary unless:
(a)
the event also affects the claimant's CCB % for a reason other than the amount of the claimant's adjusted taxable income; or
(b)
the event is the claimant's becoming, or ceasing to be, a member of a couple.
Beneficial variations only to have limited effect
65A(4)
If:
(a)
the Secretary does not become aware of the occurrence until after the end of the income year (the
second income year
) following the one in which the event occurred; and
(b)
the claimant did not notify the Secretary of the event before the end of the second income year; and
(c)
apart from this subsection, the Secretary would be required by subsection (1) to vary the determination so as to increase the claimant's CCB % under the determination;
the Secretary must vary the determination so that it has that effect only from the beginning of the income year that precedes the one in which the Secretary becomes aware of the event.
Section 58, 59D, 60C, 60D, 60E or 62A variations prevail
65A(5)
If:
(a)
when a variation under this section takes place, a variation is in force under section 58, 59D, 60C, 60D, 60E or 62A; and
(b)
the variation under section 58, 59D, 60C, 60D, 60E or 62A has effect for any period when the variation under this section would have effect;
the variation under section 58, 59D, 60C, 60D, 60E or 62A prevails over the variation under this section.
S 65A inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 65B
65B
VARIATION OF DETERMINATION OF CCB % TO REFLECT REVISED ADJUSTED TAXABLE INCOME ESTIMATES
(Repealed by No 22 of 2017)
History
S 65B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65B formerly read:
SECTION 65B VARIATION OF DETERMINATION OF CCB % TO REFLECT REVISED ADJUSTED TAXABLE INCOME ESTIMATES
65B(1)
If:
(a)
determinations of conditional eligibility under section 50F and of CCB % under section 50J are made in respect of a claimant who is an individual and the effect of the former determination is that the individual is conditionally eligible for child care benefit by fee reduction; and
(b)
the CCB %:
(i)
is worked out on the basis of an estimate of the claimant's adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant; or
(ii)
is varied under section 60E; and
(c)
the claimant provides the Secretary with a revised estimate of the claimant's adjusted taxable income for the current income year or the next income year that is not attributable to an event mentioned in paragraph 65A(3)(a) or (b); and
(d)
the Secretary considers the revised estimate to be reasonable; and
(e)
if the claimant's CCB % were calculated using the revised estimate - a new CCB % would be required;
the Secretary must vary the determination of CCB % so that it is determined on the basis of that revised estimate.
Note:
Section 55AC affects the meaning of subparagraph (1)(b)(i) for members of couples.
History
S 65B(1) amended by No 36 of 2006, s 3 and Sch 2 items 16 and 17, by substituting paras (b) and (c) and inserting the note at the end, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
Paras (b) and (c) formerly read:
(b)
the CCB %:
(i)
is worked out on the basis of an estimate of the claimant's adjusted taxable income in a particular income year; or
(ii)
is varied under section 60E; and
(c)
the claimant, at any time before or during that income year, provides the Secretary with a revised estimate of that amount that is attributable to the occurrence of an event other than an event to which paragraph 65A(3)(a) or (b) applies; and
65B(2)
A variation of a determination under subsection (1) has effect:
(a)
if it results in an increase in the claimant's CCB %:
(i)
unless subparagraph (ii) applies - from the Monday after the day the variation is made; or
(ii)
if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i) - from that first day; and
(b)
if it results in a decrease in the claimant's CCB %:
(i)
unless subparagraph (ii) applies - from the Monday after the day the variation is made; or
(ii)
if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i) - from that first day.
Section 58, 59D, 60C, 60D, 60E and 62A variations prevail
65B(3)
If:
(a)
when a variation under this section takes place, a variation is in force under section 58, 59D, 60C, 60D, 60E or 62A; and
(b)
the variation under section 58, 59D, 60C, 60D, 60E or 62A; has effect for any period when the variation under this section would have effect;
the variation under section 58, 59D, 60C, 60D, 60E or 62A; prevails over the variation under this section.
S 65B inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 65BA
65BA
VARIATION OF DETERMINATION OF CCB % TO REFLECT INDEXATION OF ESTIMATE OF ADJUSTED TAXABLE INCOME
(Repealed by No 22 of 2017)
History
S 65BA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65BA formerly read:
SECTION 65BA VARIATION OF DETERMINATION OF CCB % TO REFLECT INDEXATION OF ESTIMATE OF ADJUSTED TAXABLE INCOME
65BA(1)
If:
(a)
determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of a claimant who is an individual and the effect of the former determination is that the individual is conditionally eligible for child care benefit by fee reduction; and
(b)
the Secretary gives the claimant a notice under subsection 55AB(2); and
(c)
the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant's adjusted taxable income that the Secretary considers to be reasonable; and
(d)
if the claimant's CCB % were calculated using the indexed actual income stated in the notice - a new CCB % would be required;
the Secretary must vary the determination of CCB % so that it is determined on the basis of the indexed actual income stated in the notice.
Note:
Section 55AC affects the meaning of this provision for members of couples.
65BA(2)
The variation has effect:
(a)
from the start day specified in the notice; or
(b)
if the variation is made after that start day - from the Monday after the variation is made.
S 65BA inserted by No 36 of 2006, s 3 and Sch 2 item 18, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
SECTION 65BB
65BB
VARIATION OF DETERMINATION OF CCB % TO REFLECT INDEXATION OF ADJUSTED TAXABLE INCOME
(Repealed by No 22 of 2017)
History
S 65BB repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65BB formerly read:
SECTION 65BB VARIATION OF DETERMINATION OF CCB % TO REFLECT INDEXATION OF ADJUSTED TAXABLE INCOME
65BB(1)
If:
(a)
determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of a claimant who is an individual and the effect of the former determination is that the individual is conditionally eligible for child care benefit by fee reduction; and
(b)
the Secretary gives the claimant a notice under subsection 55AB(2); and
(c)
the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant's adjusted taxable income that the Secretary considers to be reasonable; and
(d)
if the claimant's CCB % were calculated using the indexed actual income stated in the notice - a new CCB % would be required;
the Secretary must vary the determination of CCB % so that it is determined on the basis of the indexed actual income stated in the notice.
Note:
Section 55AC affects the meaning of this provision for members of couples.
65BB(2)
The variation has effect:
(a)
from the start day specified in the notice; or
(b)
if the variation is made after that start day - from the Monday after the variation is made.
S 65BB inserted by No 36 of 2006, s 3 and Sch 2 item 18, applicable in relation to:
(a) family tax benefit for the 2006-2007 income year and later income years; and
(b) child care benefit for the 2006-2006 income year and later income years.
SECTION 65C
65C
Variation of determination of schooling % to reflect changes in schooling %
(Repealed by No 22 of 2017)
History
S 65C repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65C formerly read:
SECTION 65C Variation of determination of schooling % to reflect changes in schooling %
65C(1)
If:
(a)
determinations of conditional eligibility under section 50F and of schooling % under section 50K are made in respect of a claimant who is an individual; and
(b)
after the determinations are made, an event occurs; and
(c)
the determination of conditional eligibility has, at some time after the occurrence, the effect that the claimant is conditionally eligible; and
(d)
when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination of schooling % immediately after the occurrence, the schooling % would be different to the schooling % previously determined;
the Secretary must, subject to subsection (2), vary the determination of schooling % with effect from the date of the occurrence.
Beneficial variations only to have limited effect
65C(2)
If:
(a)
the Secretary does not become aware of the event until after the end of the income year (the
second income year
) following the one in which the event occurred; and
(b)
the claimant did not notify the Secretary of the event before the end of the second income year; and
(c)
apart from this subsection, the Secretary would be required by subsection (1) to vary the determination so as to increase the claimant's schooling % under the determination;
the Secretary must vary the determination so that it has that effect only from the beginning of the income year that precedes the one in which the Secretary becomes aware of the event.
Section 59C and 62B variations prevail
65C(3)
If:
(a)
when a variation under this section takes place, a variation is in force under section 59C or 62B; and
(b)
the variation under section 59C or 62B has effect for any period when the variation under this section would have effect;
the variation under section 59C or 62B prevails over the variation under this section.
S 65C inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 65D
65D
Variation of determination of a weekly limit of hours to reflect changes in weekly limit of hours
(Repealed by No 22 of 2017)
History
S 65D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65D formerly read:
SECTION 65D Variation of determination of a weekly limit of hours to reflect changes in weekly limit of hours
65D(1)
If:
(a)
determinations of conditional eligibility under section 50F and of a weekly limit of hours under section 50H are made in respect of a claimant who is an individual; and
(b)
after the determination is made, an event occurs; and
(c)
the determination of conditional eligibility has, at some time after the event, the effect that the claimant is conditionally eligible; and
(d)
when the Secretary becomes aware of the change, the Secretary considers that, if he or she were making the determination of a weekly limit of hours immediately after the event, the weekly limit of hours would be different to the weekly limit of hours previously determined;
the Secretary must, subject to subsection (3), vary the determination of a weekly limit of hours so as to determine the weekly limit of hours with the effect from the day of the occurrence.
65D(2)
For the purpose of subsection (1), the occurrence includes the expiration of a period of time if the expiration is relevant to the operation of this Act.
Beneficial variations only to have limited effect
65D(3)
If:
(a)
the Secretary does not become aware of the occurrence in the claimant's circumstances until after the end of the income year (the
second income year
) following the one in which the event occurred; and
(b)
the claimant did not notify the Secretary of the event before the end of the second income year; and
(c)
apart from this subsection, the Secretary would be required by subsection (1) to vary the determination so as to increase the claimant's weekly limit of hours under the determination;
the Secretary must vary the determination so that it has that effect only from the beginning of the income year that precedes the one in which the Secretary becomes aware of the event.
Variations under subsection 59(2), section 59F and section 62C
65D(4)
If:
(a)
when a variation under this section takes place, a variation is in force under subsection 59(2) or under section 59F or 62C; and
(b)
the variation under subsection 59(2) or under section 59F or 62C has effect for any period when the variation under this section would have effect;
the variation under subsection 59(2) or under section 59F or 62C prevails over the variation under this section.
History
S 65D(4) amended by No 150 of 2005, s 3 and Sch 2 items 29 to 31, by inserting "under subsection 59(2) or" after "in force" in para (a), inserting "under subsection 59(2) or" after "the variation" (first occurring) in para (b) and inserting "under subsection 59(2) or" after "the variation" (second last occurring), applicable to sessions of care provided:
(a) during the first week commencing after 1 July 2006; and
(b) during subsequent weeks.
S 65D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
SECTION 65DA
65DA
Variation of determination of eligibility for special grandparent rate
(Repealed by No 22 of 2017)
History
S 65DA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65DA formerly read:
SECTION 65DA Variation of determination of eligibility for special grandparent rate
Variation with effect that individual is not eligible for special grandparent rate
65DA(1)
If:
(a)
a determination of conditional eligibility under section 50F is made in respect of a claimant who is an individual and in respect of a child; and
(b)
a determination is in force under subsection 50T(1) with the effect that the claimant is eligible for the special grandparent rate for the child; and
(c)
after the determinations are made, an event occurs; and
(d)
the determination of conditional eligibility has, at some time after the occurrence, the effect that the claimant is conditionally eligible; and
(e)
when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination under subsection 50T(1) immediately after the occurrence, the claimant would not be eligible for the special grandparent rate for the child;
the Secretary must vary the determination under subsection 50T(1) with effect that the claimant is not eligible for that rate for the child.
65DA(2)
The variation under subsection (1) has effect from the date of the occurrence.
Variation with effect that individual is again eligible for special grandparent rate
65DA(3)
If:
(a)
a determination of conditional eligibility under section 50F is made in respect of a claimant who is an individual and in respect of a child; and
(b)
a determination is made under subsection 50T(1) with the effect that the claimant is eligible for the special grandparent rate for the child; and
(c)
the determination referred to in paragraph (b) is varied with the effect that the claimant is not eligible for the special grandparent rate for the child; and
(d)
an event occurs while the variation referred to in paragraph (c) is in force; and
(e)
the determination of conditional eligibility has, at some time after the occurrence, the effect that the claimant is conditionally eligible; and
(f)
when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination under subsection 50T(1) immediately after the occurrence, the claimant would be eligible for the special grandparent rate for the child;
the Secretary must vary the determination under subsection 50T(1) with effect that the claimant is eligible for that rate for the child.
65DA(4)
The variation under subsection (3) has effect from:
(a)
if no day is specified in the notice of determination - the day the variation is made; or
(b)
on the day specified in the notice of variation.
65DA(5)
The Secretary may specify a day, not more than 4 weeks before:
(a)
if the Secretary becomes aware of the occurrence because the claimant notifies the Secretary of the occurrence - the day on which the claimant notifies the Secretary of the occurrence; or
(b)
in any other case - the day on which the Secretary makes the variation;
as the day from which the variation is to have effect.
65DA(6)
The Secretary may only specify a day under subsection (5) if the Secretary is satisfied that, the individual was eligible for the special grandparent rate for the child on and since that specified earlier day.
Section 59G and 62CA variations prevail
65DA(7)
If:
(a)
when a variation under this section takes place, a variation is in force under section 59G or 62CA; and
(b)
the variation under section 59G or 62CA has effect for any period when the variation under this section would have effect;
the variation under section 59G or 62CA prevails over the variation under this section.
S 65DA inserted by No 132 of 2004, s 3 and Sch 4 item 24, applicable to sessions of care provided in a week that commences after 1 January 2005.
SECTION 65E
65E
Notice of variation under this Subdivision
(Repealed by No 22 of 2017)
History
S 65E repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65E formerly read:
SECTION 65E Notice of variation under this Subdivision
65E(1)
The Secretary must give notice of any variation of a determination under this Subdivision to the claimant, stating the effect of the variation and that the claimant may apply for review of the decision involved in the manner set out in Part 5.
History
S 65E(1) amended by No 118 of 2007, s 3 and Sch 1 item 29, by omitting "and to the approved child care service providing care to the child of the claimant" after "Subdivision to the claimant", effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
65E(2)
The variation is not ineffective by reason only that any or all the requirements of subsection (1) are not complied with.
65E(3)
The Secretary may make notice of any variation of a determination under this Subdivision available to the approved child care service providing care to the child of the claimant, including by making the notice available to the service using an electronic interface.
History
S 65E(3) inserted by No 118 of 2007, s 3 and Sch 1 item 30, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
S 65E inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.
Division 4AA - Child care rebate
History
Div 4AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Div 4AA (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 11, effective 24 June 2009. No 50 of 2009, s 3 and Sch 1 items 42 to 44, contains the following transitional provisions:
Operation of laws
(1)
If, before 24 June 2009 (the
commencement time
), a thing was done in relation to child care tax rebate, then, for the purposes of the operation of any law of the Commonwealth after the commencement time, the thing is taken to have been done in relation to child care rebate.
(2)
If, before the commencement time, a thing was omitted to be done in relation to child care tax rebate, then, for the purposes of the operation of any law of the Commonwealth after the commencement time, the omission is taken to have happened in relation to child care rebate.
(3)
Subitems (1) and (2) do not have the effect of changing the time at which the thing was actually done or omitted to have been done.
(4)
The Minister may, by writing, determine either or both of the following:
(a)
that subitem (1) does not apply in relation to a specified thing done;
(b)
that subitem (2) does not apply in relation to a specified thing omitted to have been done.
A determination under this subitem has effect accordingly.
(5)
A determination under subitem (4) is not a legislative instrument.
(6)
For the purposes of this item:
doing
a thing includes making an instrument.
omitting
to do a thing includes failing to make an instrument.
References in instruments
(1)
If:
(a)
an instrument was in force immediately before the commencement time; and
(b)
the instrument refers to child care tax rebate (including by way of abbreviation);
the reference has effect after the commencement time as if it were a reference to child care rebate.
(2)
The Minister may, by writing, determine that subitem (1) does not apply in relation to a specified reference. A determination under this subitem has effect accordingly.
Regulations
44
The Governor-General may make regulations prescribing matters of a transitional nature (including any saving or application provisions) relating to the amendments or repeals made by this Schedule.
The heading formerly read:
Division 4AA - Child care tax
Div 4AA inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.
Subdivision AAA - Election to have child care rebate paid in various ways
History
Subdiv AAA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv AAA inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
SECTION 65EAAAA
65EAAAA
Individual may elect to have child care rebate paid in various ways
(Repealed by No 22 of 2017)
History
S 65EAAAA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAAAA formerly read:
SECTION 65EAAAA Individual may elect to have child care rebate paid in various ways
65EAAAA(1)
An individual may give the Secretary notice in accordance with subsection (2) electing to have child care rebate in respect of the individual and a child for care provided for the child in an income year paid in one of the following ways:
(a)
weekly into a bank account maintained by the individual alone or jointly or in common with someone else;
(b)
weekly to one or more approved child care services;
(c)
quarterly into a bank account maintained by the individual alone or jointly or in common with someone else.
Note:
Child care rebate is calculated on the basis of reports given by approved child care services in relation to each week of care under section 219N. A report for care provided in one week may be given up to 2 weeks later. A service may therefore give a report for 2 weeks together. For this reason, payments of child care rebate to an individual for 2 successive weeks may be made together. The effective result is then a fortnightly payment.
65EAAAA(2)
A notice under subsection (1):
(a)
must be given in the form, and in the manner or way, approved by the Secretary; and
(b)
must be given before the beginning of the income year to which the notice relates unless:
(i)
the individual makes a claim after the beginning of the income year for payment of child care benefit by fee reduction for care provided for the child by one or more approved child care services; or
(ii)
the Secretary makes a determination under subsection (4).
65EAAAA(3)
If an individual gives notice under subsection (1) when making a claim after the beginning of an income year for payment of child care benefit by fee reduction, the election is taken to relate to the income year in which the claim is made.
65EAAAA(4)
The Secretary may determine, in writing, that an individual may give notice under subsection (1) after the income year to which the notice relates has begun, if the Secretary is satisfied that there are exceptional circumstances justifying the determination.
Note:
A determination of entitlement to child care rebate will be made for the income year under Subdivision A of this Division. So if a person is entitled to child care rebate, does not elect to have it paid weekly or quarterly and has not been receiving child care rebate weekly or quarterly as a result of a previous election (see section 65EAAAC), child care rebate will be paid after the end of the income year.
S 65EAAAA inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
SECTION 65EAAAB
65EAAAB
Period in which election has effect
(Repealed by No 22 of 2017)
History
S 65EAAAB repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAAAB formerly read:
SECTION 65EAAAB Period in which election has effect
65EAAAB(1)
If:
(a)
a notice is given under paragraph 65EAAAA(1)(a) or (b) to have child care rebate paid weekly; and
(b)
the notice is given before the income year to which it relates has begun;
the election takes effect on the first Monday in the income year and continues in effect for each week all or part of which falls in the income year.
65EAAAB(2)
If:
(a)
a notice is given under paragraph 65EAAAA(1)(c) to have child care rebate paid quarterly; and
(b)
the notice is given before the income year to which it relates has begun;
the election takes effect on the first day of the first quarter in the income year and continues in effect for each quarter which falls in the income year.
65EAAAB(3)
If notice is given under subsection 65EAAAA(1) after the income year to which it relates has begun:
(a)
the Secretary must determine in writing the day on which the election is to take effect; and
(b)
the election continues in effect:
(i)
if the notice is given under paragraph 65EAAAA(1)(a) or (b) to have child care rebate paid weekly - for each week all or part of which falls in the income year; and
(ii)
if the notice is given under paragraph 65EAAAA(1)(c) to have child care rebate paid quarterly - for each quarter which falls in the income year.
S 65EAAAB inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
SECTION 65EAAAC
65EAAAC
Where no election made for an income year
(Repealed by No 22 of 2017)
History
S 65EAAAC repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAAAC formerly read:
SECTION 65EAAAC Where no election made for an income year
65EAAAC
If an individual does not give notice under subsection 65EAAAA(1) for an income year, child care rebate in respect of the individual and the child for care provided during the income year is to be paid:
(a)
if child care rebate was paid in respect of the individual and the child in relation to the immediately preceding income year - in the same way as it was paid in relation to that year; and
(b)
otherwise - for the income year.
S 65EAAAC inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
Subdivision AAB - Weekly payments of child care rebate
History
Subdiv AAB repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv AAB inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
SECTION 65EAAA
65EAAA
Weekly payments of child care rebate
(Repealed by No 22 of 2017)
History
S 65EAAA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAAA formerly read:
SECTION 65EAAA Weekly payments of child care rebate
65EAAA
If:
(a)
the Secretary is satisfied that an individual is eligible under subsection 57EAA(1) of the Family Assistance Act for child care rebate for a week in respect of a child; and
(b)
the Secretary has calculated an amount of fee reduction under subsection 50Z(1) in respect of the individual and the child for a session or sessions of care provided by an approved child care service in the week;
the Secretary must calculate the amount of the rebate which the Secretary considers is applicable in respect of the individual and the child for care provided for the child by the approved child care service in the week.
Note 1:
The individual will not be eligible to have child care rebate paid weekly unless the individual has made an election under paragraph 65EAAAA(1)(a) or (b) to have rebate paid weekly.
Note 2:
The calculation is made in accordance with section 84AAA of the Family Assistance Act.
Note 3:
The amount of fee reduction calculated under subsection 50Z(1) may be a nil amount (see section 4A).
S 65EAAA inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
SECTION 65EAAB
65EAAB
Where individual elects to have child care rebate paid weekly to approved child care service
(Repealed by No 22 of 2017)
History
S 65EAAB repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAAB formerly read:
SECTION 65EAAB Where individual elects to have child care rebate paid weekly to approved child care service
65EAAB(1)
This section applies if:
(a)
the Secretary calculates an amount of child care rebate under section 65EAAA which the Secretary considers is applicable in respect of an individual and a child for care provided for the child by an approved child care service in a week; and
(b)
the individual has made an election under paragraph 65EAAAA(1)(b) that is in effect for the week to have child care rebate paid weekly to the approved child care service.
65EAAB(2)
The Secretary must notify the approved child care service of the amount calculated.
65EAAB(3)
The notice must be given in the form, and in the manner or way, approved by the Secretary.
65EAAB(4)
Without limiting subsection (3), the Secretary may approve notification of the amount by making the information available to the approved child care service using an electronic interface. In that case, the approved child care service is taken to have been given the notice on the day on which the information is made available.
Note:
The amount is then paid to the approved child care service under subsection 219QC(1).
S 65EAAB inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
SECTION 65EAAC
65EAAC
Where individual elects to have child care rebate paid weekly into own bank account
(Repealed by No 22 of 2017)
History
S 65EAAC repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAAC formerly read:
SECTION 65EAAC Where individual elects to have child care rebate paid weekly into own bank account
65EAAC(1)
This section applies if:
(a)
the Secretary calculates an amount of child care rebate under section 65EAAA which the Secretary considers is applicable in respect of an individual and a child for care provided for the child by an approved child care service in a week; and
(b)
the individual has made an election under paragraph 65EAAAA(1)(a) that is in effect for the week to have child care rebate paid weekly into a bank account nominated and maintained by the individual.
65EAAC(2)
The Secretary must pay the amount of child care rebate calculated under section 65EAAA to the individual, at such time as the Secretary considers appropriate, by paying it to the credit of the bank account.
65EAAC(3)
The Secretary may direct that the whole or a part of an amount that is to be paid under this section is to be paid in a different way from that provided for by subsection (2). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.
65EAAC(4)
The Secretary must give notice to the individual:
(a)
identifying the week or weeks to which the notice relates (the
rebate period
); and
(b)
stating:
(i)
the child's name; and
(ii)
the amount of child care rebate calculated in respect of the rebate period (the
rebate amount
); and
(iii)
the total amount of the individual's approved child care fees for care provided for the child by the approved child care service during the rebate period, worked out under step 1 of the method statement in section 84AAA of the Family Assistance Act when calculating the rebate amount; and
(iv)
the total amount (if any) of fee reductions for care provided for the child by the approved child care service during the rebate period, worked out under step 2 of the method statement in section 84AAA of the Family Assistance Act when calculating the rebate amount.
65EAAC(5)
The calculation and payment of an amount of child care rebate applicable under this section is not ineffective by reason only that any, or all, of the requirements of subsection (4) are not complied with.
65EAAC(6)
This section is subject to:
(a)
section 65EAAF; and
(b)
section 65EAB; and
(c)
Part 4; and
(d)
Division 3 of Part 8B.
S 65EAAC inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
SECTION 65EAAD
65EAAD
Revising a calculation of weekly child care rebate
(Repealed by No 22 of 2017)
History
S 65EAAD repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAAD formerly read:
SECTION 65EAAD Revising a calculation of weekly child care rebate
65EAAD
The Secretary may recalculate an amount of child care rebate which the Secretary considers is applicable:
(a)
under section 65EAAA; or
(b)
under a previous application of this section;
in respect of an individual and a child for care provided for the child by an approved child care service in a week, so long as a determination of entitlement has not been made under Subdivision A in respect of the individual and child for the income year in which all or part of the week falls.
S 65EAAD inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
SECTION 65EAAE
65EAAE
If weekly payment is to an approved child care service, notice of revised calculation must be given to the service
(Repealed by No 22 of 2017)
History
S 65EAAE repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAAE formerly read:
SECTION 65EAAE If weekly payment is to an approved child care service, notice of revised calculation must be given to the service
65EAAE(1)
This section applies if:
(a)
the Secretary, under section 65EAAD, recalculates an amount of child care rebate which the Secretary considers is applicable in respect of an individual and a child for care provided for the child by an approved child care service in a week; and
(b)
the individual has made an election under paragraph 65EAAAA(1)(b) that is in effect for the week to have child care rebate paid weekly to the approved child care service.
65EAAE(2)
The Secretary must notify the approved child care service of the recalculated amount.
History
S 65EAAE(2) amended by No 25 of 2011, s 3 and Sch 2 item 2, by substituting "The" for "Subject to subsection (3), the", applicable in relation to recalculations done under section 65EAAD of the Family Assistance Administration Act on or after 26 July 2011 in respect of weeks beginning before, on or after 26 July 2011.
65EAAE(3)
(Repealed by No 25 of 2011)
History
S 65EAAE(3) repealed by No 25 of 2011, s 3 and Sch 2 item 3, applicable in relation to recalculations done under section 65EAAD of the Family Assistance Administration Act on or after 26 July 2011 in respect of weeks beginning before, on or after 26 July 2011.
S 65EAAE(3) formerly read:
65EAAE(3)
The Secretary need not notify the approved child care service of the recalculated amount if the amount is reduced, and the recalculation is for a reason other than the substitution or withdrawal by the service of a report given under section 219N.
65EAAE(4)
The notice must be given in the form, and in the manner or way, approved by the Secretary.
65EAAE(5)
Without limiting subsection (4), the Secretary may approve notification of the amount by making the information available to the approved child care service using an electronic interface. In that case, the approved child care service is taken to have been given the notice on the day on which the information is made available.
Note:
The effect of a recalculation on payments to an approved child care service is dealt with in subsection 219QC(2) and section 219QD.
S 65EAAE inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
SECTION 65EAAF
65EAAF
Effect of revised calculation - payment to the individual
(Repealed by No 22 of 2017)
History
S 65EAAF repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAAF formerly read:
SECTION 65EAAF Effect of revised calculation - payment to the individual
65EAAF(1)
This section applies if:
(a)
the Secretary, under section 65EAAD, recalculates an amount of child care rebate which the Secretary considers is applicable in respect of an individual and a child for care provided for the child by an approved child care service in a week; and
(b)
the individual has made an election under paragraph 65EAAAA(1)(a) that is in effect for the week to have child care rebate paid weekly into a bank account nominated and maintained by the individual.
65EAAF(2)
If the recalculation increases the amount of child care rebate applicable in respect of the individual and the child for care provided for the child by the service in the week, then subsections 65EAAC(2), (3) and (6) apply to the increase as if the increase were the amount applicable under section 65EAAA.
65EAAF(3)
If the recalculation decreases the amount of child care rebate applicable in respect of the individual and the child for care provided for the child by the service in the week, the Secretary may set off all or a part of the decrease against an amount of child care rebate applicable under this Subdivision or Subdivision AA for that or any other approved child care service in respect of the individual and the child for a later period in the same income year.
65EAAF(4)
The Secretary must give notice to the individual:
(a)
identifying the week or weeks to which the notice relates (the
rebate period
); and
(b)
stating:
(i)
the child's name; and
(ii)
the amount of child care rebate as recalculated under this section in respect of the rebate period (the
rebate amount
); and
(iii)
the total amount of the individual's approved child care fees for care provided for the child by the approved child care service during the rebate period, worked out under step 1 of the method statement in section 84AAA of the Family Assistance Act when recalculating the rebate amount; and
(iv)
the total amount (if any) of fee reductions for care provided for the child by the approved child care service during the rebate period, worked out under step 2 of the method statement in section 84AAA of the Family Assistance Act when recalculating the rebate amount.
65EAAF(5)
The recalculation and payment of an amount of child care rebate applicable under this section is not ineffective by reason only that any, or all, of the requirements of subsection (4) are not complied with.
S 65EAAF inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
Subdivision AA - Quarterly payments of child care rebate
History
Subdiv AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv AA (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 12, effective 24 June 2009. For transitional provisions, see note under Div 4AA heading. Subdiv AA (heading) formerly read:
Subdivision AA - Quarterly payments of child care tax rebate
Subdiv AA inserted by No 53 of 2008, s 3 and Sch 2 item 13, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 65EAA.
SECTION 65EAA
65EAA
Quarterly payments of child care rebate
(Repealed by No 22 of 2017)
History
S 65EAA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAA formerly read:
SECTION 65EAA Quarterly payments of child care rebate
When Secretary calculates and pays quarterly payments
65EAA(1)
If:
(a)
the Secretary is satisfied that an individual is eligible under subsection 57EA(1) of the Family Assistance Act for child care rebate for a quarter in respect of a child; and
(b)
the quarter has passed;
the Secretary must calculate the amount of the rebate which the Secretary considers is applicable in respect of the individual and the child for the quarter.
Note:
The calculation is made in accordance with section 84AA of the Family Assistance Act.
65EAA(1A)
However, the Secretary may decide not to calculate an amount of rebate for the quarter if the quarter is the last quarter of the income year.
Note:
The Secretary may prefer to pay rebate for the last quarter as part of the individual's entitlement to rebate for the entire income year (see Subdivision A).
History
S 65EAA(1A) inserted by No 50 of 2009, s 3 and Sch 5 item 2, applicable in relation to the last quarter of the 2008-09 income year and of later income years.
65EAA(2)
The Secretary must pay the amount of child care rebate calculated under subsection (1) to the individual at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the individual.
Secretary may make direction as to the manner of making payments
65EAA(3)
The Secretary may direct that the whole or a part of an amount that is to be paid under this section is to be paid in a different way from that provided for by subsection (2). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.
65EAA(4)
This section is subject to:
(a)
section 65EAAF; and
(b)
section 65EAB; and
(c)
Part 4; and
(d)
Division 3 of Part 8B.
History
S 65EAA(4) substituted by No 25 of 2011, s 3 and Sch 1 item 14, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1). S 65EAA(4) formerly read:
65EAA(4)
This section is subject to Part 4 and to Division 3 of Part 8B.
S 65EAA amended by No 50 of 2009, s 3 and Sch 1 item 23, by substituting "child care rebate" for "child care tax rebate" (wherever occurring), effective 24 June 2009.
S 65EAA inserted by No 53 of 2008, s 3 and Sch 2 item 13, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. Act No 53 of 2008, s 3 and Sch 2 (as amended by No 50 of 2009, Sch 1 item 39) contains the following transitional provisions:
Division 3 - Transitional: Service's application day happens after the quarter for which child care tax rebate is applicable
33 Definitions
In this Division:
Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
Assistance Act
means theA New Tax System (Family Assistance) Act 1999.
34 When this Division applies
This Division applies if:
(a)
one or more sessions of care are provided by an approved child care service to achild during a week that falls wholly or partly in a quarter; and
(b)
the service's application day (within the meaning of item 91 of Schedule 1 to theFamily Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007) has not happened before the last week that falls wholly or partly in the quarter.
35 Changed effect of the Assistance Act
(1)
The Assistance Act has effect in relation to that care as if paragraph 57EA(1)(d) of that Act were as follows:
(d)
the service has calculated an amount of fee reductions under section 219A of the Family Assistance Administration Act applicable to the individual and the child for at least one of those sessions of care provided in the week; and
(2)
The Assistance Act has effect in relation to that care as if note 3 at the end of subsection 57EA(1) of that Act were omitted.
(3)
The Assistance Act has effect in relation to that care as if the total amount to be worked out under step 2 of the method statement in section 84AA of that Act also included so much of the fee reductions:
(a)
reported under subsection 219N(1) or 219P(1) of the Family Assistance Administration Act; and
(b)
made in respect of the individual and the child;
as are attributable to each base week in the quarter.
Note:
Those fee reductions may be nil (see section 4A of the Administration Act (as replaced by subitem 36(1))).
(4)
The Assistance Act has effect in relation to that care as if subsection 84AB(3) of that Act were as follows:
If fee reduction applies, count unreduced amount of fees
(3)
If fees for child care by an approved child care service have been reduced under Division 1 of Part 8A of the Family Assistance Administration Act, then for the purposes of this section, a reference to the fees for which the individual, or the individual's partner, is liable is taken to be a reference to the fees for which the individual, or the individual's partner, would have been liable for the care if they had not been so reduced.
36 Changed effect of the Administration Act
(1)
The Administration Act has effect in relation to that care as if section 4A of that Act were as follows:
4A Rate and amount of CCB by fee reduction may be zero
For the purposes of this Act and the Family Assistance Act:
(a)
a rate calculated under column 2 of the table in section 219A may be a zero rate; and
(b)
an amount calculated under column 2 of the table in section 219A may be a nil amount.
(2)
The Administration Act has effect in relation to that care as if the following paragraph were inserted after paragraph 65EAA(1)(b of that Act:
; and (c) the Secretary is given a report under subsection 219N(1) or 219P(1) in respect of the individual and the child for at least one session of care provided to the child during a week for which the individual is so eligible for child care rebate in respect of the child;
Division 4 - Transitional: Service's application day happens during the quarter for which child care tax rebate is applicable
37 Interpretation
(1)
In this Division:
Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
(2)
For the purposes of this Division, section 219N of the Administration Act applies with the effect it has under item 96 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007.
38 When this Division applies
This Division applies if:
(a)
one or more sessions of care are provided by an approved child care service to a child during a week that falls wholly or partly in a quarter; and
(b)
the service's application day (within the meaning of item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007) happens during the quarter (other than during the last week that falls wholly or partly in the quarter).
39 Changed effect of the Assistance Act
(1)
The Assistance Act has effect in relation to that care as if subsection 3(1) of that Act included the following definition:
application day,
for an approved child care service, has the meaning given by item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007.
(2)
The Assistance Act has effect in relation to that care as if paragraph 57EA(1)(d) of that Act were as follows:
(d)
either:
(i)
if the week falls before or includes the service's application day - the service has calculated an amount of fee reductions under section 219A of the Family Assistance Administration Act applicable to the individual and the child for at least one of those sessions of care provided in the week; or
(ii)
if the week falls wholly after the service's application day - the Secretary has calculated an amount of fee reduction under subsection 50Z(1) of the Family Assistance Administration Act in respect of the individual and the child for at least one of those sessions of care provided in the week; and
(3)
The Assistance Act has effect in relation to that care as if note 3 at the end of subsection 57EA(1) of that Act were as follows:
Note 3:
For the purposes of subparagraph (d)(ii), it does not matter if the amount is later recalculated under subsection 50ZA(1) of the Family Assistance Administration Act.
(4)
The Assistance Act has effect in relation to any sessions of that care that were provided in a base week in the quarter, where the week falls before or includes the service's application day, as if the total amount to be worked out under step 2 of the method statement in section84AA of that Act for the quarter also included so much of the fee reductions:
(a)
reported under subsection 219N(1) or 219P(1) of the Family Assistance Administration Act; and
(b)
made in respect of the individual and the child;
as are attributable to that base week.
Note 1:
Those fee reductions may be nil (see section 4A of the Administration Act (as replaced by subitem 40(1))).
Note 2:
The normal application of step 2 of that method statement will include in the total amount the fee reductions calculated in respect of care provided in base weeks falling wholly after the service's application day. Those fee reductions may also be nil (see section 4A of the Administration Act as it applies to the service in the weeks after its application day).
(5)
The Assistance Act has effect in relation to any sessions of that care that were provided in a week falling before, or including, the service's application day as if subsection 84AB(3) of that Act were as follows:
If fee reduction applies, count unreduced amount of fees
(3)
If:
(a)
an approved child care service provides care to the child; and
(b)
fees for the care have been reduced under Division 1 of Part 8A of the Family Assistance Administration Act;
then for the purposes of this section, a reference to the fees for which the individual, or the individual's partner, is liable is taken to be a reference to the fees for which the individual, or the individual's partner, would have been liable for that care if they had not been so reduced.
40 Changed effect of the Administration Act
(1)
The Administration Act has effect in relation to any sessions of that care that were provided in a week falling before, or including, the service's application day as if section 4A of that Act were as follows:
4A Rate and amount of CCB by fee reduction may be zero
For the purposes of this Act and the Family Assistance Act:
(a)
a rate calculated under column 2 of the table in section 219A may be a zero rate; and
(b)
an amount calculated under column 2 of the table in section 219A may be a nil amount.
(2)
The Administration Act has effect in relation to that care as if the following paragraph were inserted after paragraph 65EAA(1)(b) of that Act:
; and (c) if the individual is so eligible in relation to at least one session of care provided by an approved child care service in a week falling before, or including, the service's application day - the Secretary is given a report under subsection 219N(1) or 219P(1) in respect of the individual and the child for the care;
.
SECTION 65EAB
65EAB
Revising a calculation of quarterly child care rebate
(Repealed by No 22 of 2017)
History
S 65EAB repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAB formerly read:
SECTION 65EAB Revising a calculation of quarterly child care rebate
65EAB(1)
The Secretary may recalculate an amount of child care rebate which the Secretary considers applicable:
(a)
under subsection 65EAA(1); or
(b)
under a previous application of this subsection;
in respect of an individual and a child for a quarter, so long as a determination of entitlement has not been made under Subdivision A in respect of the individual and child for the income year that includes the quarter.
65EAB(2)
If:
(a)
an amount of child care rebate applicable under this Subdivision in respect of an individual and a child for a quarter has been paid to the individual; and
(b)
a recalculation under subsection (1) increases the amount of child care rebate applicable in respect of the individual and the child for the quarter;
then subsections 65EAA(2) to (4) apply to the increase as if the increase were the amount applicable under subsection 65EAA(1).
65EAB(3)
If:
(a)
an amount of child care rebate applicable under this Subdivision in respect of an individual and a child for a quarter has been paid to the individual; and
(b)
a recalculation under subsection (1) decreases the amount of child care rebate applicable in respect of the individual and the child for the quarter;
the Secretary may set off all or a part of the decrease against an amount of child care rebate applicable under this Subdivision or Subdivision AAB in respect of the individual and the child for a later period in the same income year.
S 65EAB(3) amended by No 25 of 2011, s 3 and Sch 1 item 15, by substituting "under this Subdivision or Subdivision AAB in respect of the individual and the child for a later period" for "under this Subdivision in respect of the individual and the child for a later quarter", applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
S 65EAB amended by No 50 of 2009, s 3 and Sch 1 item 24, by substituting "child care rebate" for "child care tax rebate" (wherever occurring), effective 24 June 2009.
S 65EAB inserted by No 53 of 2008, s 3 and Sch 2 item 13, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 65EAA.
SECTION 65EAC
65EAC
Notices relating to quarterly payments of child care rebate
(Repealed by No 22 of 2017)
History
S 65EAC repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAC formerly read:
SECTION 65EAC Notices relating to quarterly payments of child care rebate
65EAC(1)
The Secretary must give notice of an amount of child care rebate (the
rebate amount
) applicable under this Subdivision to the individual, stating:
(a)
the child's name and the quarter in respect of which the rebate amount is applicable; and
(b)
the rebate amount; and
(c)
the total amount of the individual's approved child care fees for the child worked out under step 1 of the method statement in section 84AA of the Family Assistance Act when calculating the rebate amount; and
(d)
the total amount (if any) of fee reductions worked out under step 2 of the method statement in section 84AA of the Family Assistance Act when calculating the rebate amount; and
(e)
if the rebate amount is the result of a recalculation covered by subsection 65EAB(2) - the amount of the increase in rebate as a result of the recalculation; and
(f)
if the rebate amount is the result of a recalculation covered by subsection 65EAB(3) - the amount of the decrease in rebate as a result of the recalculation, and whether an amount will be set off as described in that subsection.
65EAC(2)
The calculation and payment of an amount of child care rebate applicable under this Subdivision is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.
S 65EAC amended by No 50 of 2009, s 3 and Sch 1 item 25, by substituting "child care rebate" for "child care tax rebate" (wherever occurring), effective 24 June 2009.
S 65EAC inserted by No 53 of 2008, s 3 and Sch 2 item 13, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 65EAA.
Subdivision A - Determination of entitlement to child care rebate
History
Subdiv A repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv A (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 13, effective 24 June 2009. For transitional provisions, see note under Div 4AA heading. Subdiv A (heading) formerly read:
Subdiv A - Determination of entitlement to child care tax rebate
Subdiv A inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.
SECTION 65EA
65EA
Determining entitlement, or no entitlement, to child care rebate - eligibility for child care benefit by fee reduction
(Repealed by No 22 of 2017)
History
S 65EA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EA formerly read:
SECTION 65EA Determining entitlement, or no entitlement, to child care rebate - eligibility for child care benefit by fee reduction
65EA(1)
This section applies in respect of an individual and a child for a period in an income year if:
(a)
the Secretary has determined under section 51B that the individual is entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the period; or
(b)
the Secretary has determined under subsection 51C(1) or (2) that the individual is not entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the period.
Determining entitlement to child care rebate
65EA(2)
If the Secretary is satisfied:
(a)
that the individual is eligible under subsection 57F(1) of the Family Assistance Act for child care rebate in respect of:
(i)
the child for the income year; and
(ii)
the care provided during the period; and
(b)
that, if the individual were to be entitled under this subsection to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount; and
(c)
that a determination under this subsection, or subsection 65EB(2), has not already been made in respect of the individual and the child for the income year;
the Secretary must determine that the individual is entitled to be paid child care rebate in respect of the child for the income year. The determination must include the amount of rebate to which the Secretary considers the individual to be entitled.
Note:
A determination may be made under section 65EC if a determination under this subsection, or subsection 65EB(2), has already been made in respect of the individual and the child for a period in the income year.
Determining no entitlement to child care rebate
65EA(3)
If:
(a)
the Secretary is not satisfied that the individual is eligible under subsection 57F(1) of the Family Assistance Act for child care rebate in respect of:
(i)
the child for theincome year; and
(ii)
the care provided during the period; or
(b)
the Secretary is satisfied that the individual is so eligible, but is not satisfied that, if the individual were to be entitled to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount;
the Secretary must determine that the individual is not entitled to be paid child care rebate in respect of the child for the care provided during the period.
S 65EA substituted by No 50 of 2009, s 3 and Sch 3 item 1, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. No 50 of 2009, s 3 and Sch 3 item 2 also contains the following transitional provision:
Transitional - entitlement to child care rebate
(1)
This item applies to a determination if:
(a)
the determination was made under one of the following provisions of the A New Tax System (Family Assistance) (Administration) Act 1999:
(i)
subsection 65EA(2) or (3);
(ii)
subsection 65EB(2) or (3);
(iii)
subsection 65EC(1); and
(b)
the determination was in force immediately before 24 June 2009.
(2)
The determination has effect, after 24 June 2009, as if it had been made under that provision as amended by this Act.
S 65EA formerly read:
SECTION 65EA Determining entitlement, or no entitlement, to child care tax rebate - eligibility for child care benefit by fee reduction
65EA(1)
The Secretary must make a determination under this section in respect of an individual and a child for an income year if:
(a)
the Secretary has determined under section 51B that the individual is entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the income year; or
(b)
the Secretary has determined under subsection 51C(1) or (2) that the individual is not entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the income year;so long as a determination under this section, or section 65EB, has not already been made in respect of the individual and the child for the care.
History
S 65EA(1) substituted by No 53 of 2008, s 3 and Sch 1 item 59, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 65EA(1) formerly read:
65EA(1)
The Secretary must make a determination under this section in respect of an individual and a child for an income year if:
(a)
the Secretary has determined under section 51B that the individual is entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the year; and
(b)
no determination under this section, or section 65EB, has already been made in respect of the individual and the child for the income year.
Determining entitlement to child care tax rebate
65EA(2)
If the Secretary is satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year, the Secretary must determine the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year.
Determining no entitlement to child care tax rebate
65EA(3)
If the Secretary is not satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year, the Secretary must determine that the individual is not entitled to be paid child care tax rebate in respect of the child for the year.
S 65EA inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.
SECTION 65EB
65EB
Determining entitlement, or no entitlement, to child care rebate - eligibility for child care benefit for past period
(Repealed by No 22 of 2017)
History
S 65EB repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EB formerly read:
SECTION 65EB Determining entitlement, or no entitlement, to child care rebate - eligibility for child care benefit for past period
65EB(1)
This section applies in respect of an individual, a child and care provided to the child during a period in an income year if:
(a)
the Secretary has determined under section 52E that the individual is entitled to be paid child care benefit for the period in respect of the child; or
(b)
the Secretary has determined under subsection 52G(1) or (2) that the individual is not entitled to be paid child care benefit for the period in respect of the child.
Determining entitlement to child care rebate
65EB(2)
If the Secretary is satisfied:
(a)
that the individual is eligible under subsection 57F(1) of the Family Assistance Act for child care rebate in respect of:
(i)
the child for the income year; and
(ii)
the care provided during the period; and
(b)
that, if the individual were to be entitled under this subsection to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount; and
(c)
that a determination under this subsection, or subsection 65EA(2), has not already been made in respect of the individual and the child for the income year;
the Secretary must determine that the individual is entitled to be paid child care rebate in respect of the child for the income year. The determination must include the amount of rebate to which the Secretary considers the individual to be entitled.
Note:
A determination may be made under section 65EC if a determination under this subsection, or subsection 65EA(2), has already been made in respect of the individual and the child for a period in the income year.
Determining no entitlement to child care rebate
65EB(3)
If:
(a)
the Secretary is not satisfied that the individual is eligible under subsection 57F(1) of the Family Assistance Act for child care rebate in respect of:
(i)
the child for the income year; and
(ii)
the care provided during the period; or
(b)
the Secretary is satisfied that the individual is so eligible, but is not satisfied that, if the individual were to be entitled to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount;
the Secretary must determine that the individual is not entitled to be paid child care rebate in respect of the child for the care provided during the period.
S 65EB substituted by No 50 of 2009, s 3 and Sch 3 item 1, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provision, see note under s 65EA. S 65EB formerly read:
SECTION 65EB Determining entitlement, or no entitlement, to child care tax rebate - eligibility for child care benefit for past period
65EB(1)
The Secretary must make a determination under this section in respect of an individual and care provided to a child by an approved child care service during a past period if:
(a)
the Secretary has determined under section 52E that the individual is entitled to be paid child care benefit for the period for care in respect of the child; or
(b)
the Secretary has determined under subsection 52G(1) or (2) that the individual is not entitled to be paid child care benefit for the past period in respect of the child;so long as a determination under this section, or section 65EA, has not already been made in respect of the individual and the child for care provided by the service during the period.
History
S 65EB(1) substituted by No 53 of 2008, s 3 and Sch 1 item 60, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 65EB(1) formerly read:
65EB(1)
The Secretary must make a determination under this section in respect of an individual and a child for a past period if:
(a)
the Secretary has determined under section 52E that the individual is entitled to be paid child care benefit for the period for care provided to the child; and
(b)
no determination under this section, or section 65EA, has already been made in respect of the individual and the child for the income year in which the period falls.
Determining entitlement to child care tax rebate
65EB(2)
If the Secretary is satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year in which the period falls, the Secretary must determine the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year.
Determining no entitlement to child care tax rebate
65EB(3)
If the Secretary is not satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year in which the period falls, the Secretary must determine that the individual is not entitled to be paid child care tax rebate in respect of the child for the year.
S 65EB inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.
SECTION 65EC
65EC
Later determinations of entitlement to child care rebate
(Repealed by No 22 of 2017)
History
S 65EC repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EC formerly read:
SECTION 65EC Later determinations of entitlement to child care rebate
65EC(1)
If:
(a)
a determination is made under subsection 65EA(2) or 65EB(2), or this subsection because of a previous application of this subsection, in respect of an individual and a child for an income year (the
earlier rebate determination
); and
(b)
a determination is later made under section 51B or 52E or subsection 51C(1) or 52G(1) in respect of the individual and the child and one or more sessions of care provided by an approved child care service during a period in the income year (the
later CCB determination
); and
(c)
the later CCB determination is not the result of a review of an earlier determination under the relevant section; and
(d)
as a result of the later CCB determination, the Secretary considers the individual is entitled to be paid an increased amount of child care rebate;
the Secretary must determine that the individual is entitled to be paid the increased amount of child care rebate in respect of the child for the year (the
later rebate determination
).
65EC(2)
The earlier rebate determination ceases to be in force when the later rebate determination is made
S 65EC substituted by No 50 of 2009, s 3 and Sch 3 item 1, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provision, see note under s 65EA. S 65EC formerly read:
SECTION 65EC Later determinations of entitlement to child care tax rebate
65EC(1)
If:
(a)
a determination (the
earlier rebate determination
) is made in respect of an individual and a child for an income year:
(i)
under subsection 65EA(2) as a result of a determination under section 51B or subsection 51C(1); or
(ii)
under subsection 65EA(3) in relation to a determination under section 51B or subsection 51C(1) or (2); or
(iii)
under subsection 65EB(2) as a result of a determination under section 52E or subsection 52G(1); or
(iv)
under subsection 65EB(3) in relation to a determination under section 52E or subsection 52G(1) or (2); or
(v)
under this section as a result of a determination under section 51B or 52E or subsection 51C(1) or 52G(1); and
(b)
a later determination is made under section 51B or 52E or subsection 51C(1) or 52G(1) in respect of the individual and the child for the income year (the
later CCB determination
); and
(c)
the later CCB determination is not the result of a review of an earlier determination under the relevant section; and
(d)
as a result of the later CCB determination, the Secretary considers:
(i)
if there has only been one earlier rebate determination and that was made under subsection 65EA(3) or 65EB(3) - the individual is entitled to be paid an amount (the
new amount
) of child care tax rebate in respect of the child for the year; or
(ii)
otherwise - the individual is entitled to be paid an increased amount (the
new amount
) of child care tax rebate;
the Secretary must determine that the individual is entitled to be paid the new amount of child care tax rebate in respect of the child for the year (the
later rebate determination
).
History
S 65EC(1) substituted by No 53 of 2008, s 3 and Sch 1 item 61, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 65EC(1) formerly read:
65EC(1)
If:
(a)
a determination is made in respect of an individual and a child for an income year:
(i)
under section 65EA as a result of a determination under section 51B (the
earlier rebate determination
); or
(ii)
under section 65EB as a result of a determination under section 52E (the
earlier rebate determination
); or
(iii)
under this section as a result of a determination under section 51B or 52E (the
earlier rebate determination
); and
(b)
another determination is made under either or both of sections 51B and 52E in respect of the individual and the child for the income year (the
later CCB determination
); and
(c)
the other determination is not the result of a review of an earlier determination under the relevant section; and
(d)
the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year is increased as a result of the later CCB determination;the Secretary must determine under this section the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year (the
later rebate determination
).
65EC(2)
The earlier rebate determination ceases to be in force when the later rebate determination is made.
S 65EC inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.
SECTION 65ECA
65ECA
Determining entitlement, or no entitlement, to child care rebate - eligibility for child care benefit in substitution
(Repealed by No 22 of 2017)
History
S 65ECA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65ECA formerly read:
SECTION 65ECA Determining entitlement, or no entitlement, to child care rebate - eligibility for child care benefit in substitution
65ECA(1)
This section applies in respect of an individual and a child for a period if:
(a)
the Secretary has determined under section 53D that the individual is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual in respect of the child and the period; or
(b)
the Secretary has determined under subsection 53E(1) or (2) that the individual is not entitled to be paid child care benefit by single payment/in substitution because of the death of another individual in respect of the child and the period.
Determining entitlement to child care rebate
65ECA(2)
If the Secretary is satisfied:
(a)
that the individual is eligible under subsection 57F(1A) of the Family Assistance Act for child care rebate in respect of the child and the period; and
(b)
that, if the individual were to be entitled under this subsection to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount;
the Secretary must determine that the individual is entitled to be paid child care rebate because of the death of another individual in respect of the child and the period. The determination must include the amount of rebate to which the Secretary considers the individual to be entitled.
65ECA(3)
Subsections 65EA(3) and 65EB(3) do not limit subsection (2).
Determining no entitlement to child care rebate
65ECA(4)
If:
(a)
the Secretary is not satisfied that the individual is eligible under subsection 57F(1A) of the Family Assistance Act for child care rebate in respect of the child and the period; or
(b)
the Secretary is satisfied that the individual is so eligible, but is not satisfied that, if the individual were to be entitled to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount;
the Secretary must determine that the individual is not entitled to be paid child care rebate because of the death of the other individual in respect of the child and the period.
S 65ECA inserted by No 50 of 2009, s 3 and Sch 2 item 11, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007.
SECTION 65ED
65ED
When determination is in force
(Repealed by No 22 of 2017)
History
S 65ED repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65ED formerly read:
SECTION 65ED When determination is in force
65ED
Subject to subsection 65EC(2), a determination under this Subdivision comes into force when it is made and remains in force at all times afterwards.
S 65ED inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.
SECTION 65EE
65EE
Notice of determination
(Repealed by No 22 of 2017)
History
S 65EE repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EE formerly read:
SECTION 65EE Notice of determination
65EE(1)
The Secretary must give notice of a determination under this Subdivision to the individual, stating:
(a)
for a determination under a provision other than section 65ECA:
(i)
the income year in respect of which the determination is made; and
(ii)
whether, under the determination, the individual is entitled to be paid child care rebate in respect of the income year; and
(b)
for a determination under section 65ECA:
(i)
the period in respect of which the determination is made; and
(ii)
whether, under the determination, the individual is entitled to be paid child care rebate in respect of the period; and
(c)
if the individual is so entitled, the amount of the entitlement; and
(d)
that the individual may apply for review of the determination in the manner set out in Part 5
History
S 65EE(1) amended by No 50 of 2009, s 3 and Sch 2 item 12, by substituting paras (a) and (b), applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. Paras (a) and (b) formerly read:
(a)
the income year in respect of which the determination is made; and
(b)
whether, under the determination, the individual is entitled to be paid child care tax rebate in respect of the income year; and
65EE(2)
The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.
S 65EE inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.
Subdivision B - Payment
History
Subdiv B repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
Subdiv B inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.
SECTION 65EF
65EF
Payment of child care rebate
(Repealed by No 22 of 2017)
History
S 65EF repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EF formerly read:
SECTION 65EF Payment of child care rebate
Rebate because of eligibility for child care benefit by fee reduction or for past period
65EF(1)
If a determination is made under section 65EA, 65EB or 65EC that an individual is entitled to be paid child care rebate in respect of a child for an income year, the Secretary must pay the amount to which the individual is determined to be entitled, at such time as the Secretary considers appropriate, to the credit of a bank account nominated and maintained by the individual.
History
S 65EF amended by No 53 of 2008, s 3 and Sch 2 item 14, by substituting ", 65EB or 65EC" for "of 65EB", applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 65EAA.
65EF(2)
Subsection (1) has effect subject to subsections (2A), (2B) and (2C).
History
S 65EF(2) to (2C) substituted for s 65EF(2) by No 53 of 2008, s 3 and Sch 2 item 15, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 65EAA. S 65(2) formerly read:
65EF(2)
If a determination is made under section 65EC that an individual is entitled to be paid an increased amount of child care tax rebate in respect of a child for an income year, the Secretary must pay the amount of the increase, at such time as the Secretary considers appropriate, to the credit of a bank account nominated and maintained by the individual.
65EF(2A)
If the determination of entitlement is made under section 65EA, the Secretary must reduce the amount to be paid under subsection (1) by:
(a)
the amount of any child care rebate already paid under Subdivision AAB in respect of the individual and the child for a week included in the income year; and
(b)
the amount of any child care rebate already paid under Subdivision AA in respect of the individual and the child for a quarter included in the income year.
History
S 65EF(2A) substituted by No 25 of 2011, s 3 and Sch 1 item 16, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1). S 65EF(2A) formerly read:
65EF(2A)
If the determination of entitlement is made under section 65EA, the Secretary must reduce the amount to be paid under subsection (1) by the amount of any child care rebate already paid under Subdivision AA in respect of the individual and the child for a quarter included in the income year.
S 65EF(2) to (2C) substituted for s 65EF(2) by No 53 of 2008, s 3 and Sch 2 item 15, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 65EAA.
65EF(2B)
If:
(a)
the determination of entitlement is made under section 65EC; and
(b)
when working out the amount of the entitlement under section 84A of the Family Assistance Act, the base weeks included one or more base weeks for which a determination under section 51B, or subsection 51C(1), was applicable;
the Secretary must reduce the amount to be paid under subsection (1) by the amount of any child care rebate already paid:
(ca)
under Subdivision AAB in respect of the individual and the child for a week all or part of which falls in the income year; and
(c)
under Subdivision AA in respect of the individual and the child for a quarter included in the income year; and
(d)
under subsection (1) in respect of the individual and the child for the income year.
History
S 65EF(2B) amended by No 25 of 2011, s 3 and Sch 1 item 17, by inserting para (ca), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
S 65EF(2) to (2C) substituted for s 65EF(2) by No 53 of 2008, s 3 and Sch 2 item 15, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 65EAA.
65EF(2C)
If the determination of entitlement is made under section 65EC in a case not covered by subsection (2B), the Secretary must reduce the amount to be paid under subsection (1) by the amount of any child care rebate already paid under subsection (1) in respect of the individual and the child for the income year.
History
S 65EF(2) to (2C) substituted for s 65EF(2) by No 53 of 2008, s 3 and Sch 2 item 15, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 65EAA.
Rebate because of eligibility for child care benefit in substitution
65EF(2D)
If a determination is made under section 65ECA that an individual is entitled to be paid child care rebate:
(a)
because of the death of another individual; and
(b)
in respect of a child and a period;
the Secretary must pay the amount to which the individual is determined to be entitled, at such time as the Secretary considers appropriate, to the credit of a bank account nominated and maintained by the individual.
History
S 65EF(2D) inserted by No 50 of 2009, s 3 and Sch 2 item 13, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007.
65EF(2E)
However, the Secretary must reduce the amount to be paid under subsection (2D) by the amount of any child care rebate already paid:
(a)
under Subdivision AAB in respect of the deceased individual and the child for a week wholly or partly included in the period; and
(b)
under Subdivision AA in respect of the deceased individual and the child for a quarter wholly or partly included in the period.
History
S 65EF(2E) substituted by No 25 of 2011, s 3 and Sch 1 item 18, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1). S 65EF(2E) formerly read:
65EF(2E)
However, the Secretary must reduce the amount to be paid under subsection (2D) by the amount of any child care rebate already paid under Subdivision AA in respect of the deceased individual and the child for a quarter wholly or partly included in the period.
S 65EF(2E) inserted by No 50 of 2009, s 3 and Sch 2 item 13, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007.
Secretary may direct payment in a different way
65EF(3)
The Secretary may direct that the whole or a part of an amount which is to be paid under this section is to be paid in a different way from that provided for by subsection (1) or (2D). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.
History
S 65EF(3) amended by No 50 of 2009, s 3 and Sch 2 item 14, by inserting "or (2D)" after "(1)", applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007.
S 65EF(3) amended by No 53 of 2008, s 3 and Sch 2 item 16, by omitting "or (2)" after "subsection (1)", applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 65EAA.
Payment is subject to other provisions
65EF(4)
This section is subject to Part 4 and to Division 3 of Part 8B.
S 65EF amended by No 50 of 2009, s 3 and Sch 1 item 26, by substituting "child care rebate" for "child care tax rebate" (wherever occurring), effective 24 June 2009.
S 65EF inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.
Division 4A - One-off payment to families
History
Div 4A inserted by No 60 of 2004, s 3 and Sch 1 item 3, effective 26 May 2004.
SECTION 65F
65F
Payment of one-off payment to families
If an individual is entitled to a one-off payment to families, the Secretary must pay the payment to the individual in a single lump sum:
(a)
on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and
(b)
in such manner as the Secretary considers appropriate.
Note:
The individual does not have to make a claim for the payment.
History
S 65F inserted by No 60 of 2004, s 3 and Sch 1 item 3, effective 26 May 2004.
Division 4B - Economic security strategy payment to families
History
Div 4B inserted by No 131 of 2008, s 3 and Sch 3 item 5, effective 1 December 2008.
SECTION 65G
65G
Payment of economic security strategy payment to families
If an individual is entitled to an economic security strategy payment to families, the Secretary must pay the payment to the individual in a single lump sum:
(a)
on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and
(b)
in such manner as the Secretary considers appropriate.
Note:
The individual does not have to make a claim for the payment.
History
S 65G inserted by No 131 of 2008, s 3 and Sch 3 item 5, effective 1 December 2008.
Division 4C - Back to school bonus and single income family bonus
History
Div 4C inserted by No 4 of 2009, s 3 and Sch 3 item 4, effective 18 February 2009.
SECTION 65H
65H
Payment of back to school bonus and single income family bonus
If an individual is entitled to a back to school bonus or a single income family bonus, the Secretary must pay the bonus to the individual in a single lump sum:
(a)
on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the bonus to be made; and
(b)
in such a manner as the Secretary considers appropriate.
Note:
The individual does not have to make a claim for the bonus.
History
S 65H inserted by No 4 of 2009, s 3 and Sch 3 item 4, effective 18 February 2009.
Division 4CA - ETR payment
History
Div 4CA inserted by No 50 of 2012, s 3 and Sch 1 item 3, effective 27 May 2012.
SECTION 65HA
Payment of ETR payment
65HA(1)
If an individual is entitled to an ETR payment, the Secretary must pay the payment to the individual in a single lump sum:
(a)
on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and
(b)
in such manner as the Secretary considers appropriate.
Note:
The individual does not have to make a claim for the payment.
65HA(2)
If, on 8 May 2012, section
32AA or
32AD prevents the Secretary from making a payment of family tax benefit to the individual, or the individual's partner, worked out on an estimated income basis, the Secretary must not pay the ETR payment to the individual at a time that is earlier than the time family tax benefit is paid to the individual, or the individual's partner, in relation to that day.
History
S 65HA(2) amended by No 50 of 2012, s 3 and Sch 1 item 25, by substituting "an estimated income basis" for "the basis referred to in subsection 20(1), (2A) or (3)", effective 1 July 2012.
History
S 65HA inserted by No 50 of 2012, s 3 and Sch 1 item 3, effective 27 May 2012.
Division 4D - Clean energy advance
History
Div 4D inserted by No 141 of 2011, s 3 and Sch 2 item 4, effective 14 May 2012.
SECTION 65J
Payment of clean energy advance
65J(1)
Subject to this section, if an individual is entitled to a clean energy advance, the Secretary must pay the advance to the individual in a single lump sum:
(a)
on the day that the Secretary considers to be the earliest day on which it is reasonably practicable for the advance to be paid; and
(b)
in such manner as the Secretary considers appropriate.
Note:
The individual does not have to make a claim for the advance.
65J(2)
If:
(a)
the decision day (see subsection
105(1) of the Family Assistance Act) or the trigger day (see subsection
108(1),
(1A) or
(2) of that Act), as the case may be, is on or after 1 July 2012 and before 1 July 2013; and
(b)
on that day, section
32AA or
32AD of this Act prevents the Secretary from making a payment of family tax benefit to the individual, or the individual's partner, worked out on an estimated income basis;
then the Secretary must not pay the clean energy advance to the individual at a time that is earlier than the time family tax benefit is paid to the individual, or the individual's partner, in relation to that day.
History
S 65J(2) amended by No 49 of 2012, s 3 and Sch 3 item 9, by substituting "an estimated income basis" for "the basis referred to in subsection 20(1), (2A) or (3) of this Act" in para (b), effective 1 July 2012.
S 65J(2) amended by No 49 of 2012, s 3 and Sch 6 item 28, by inserting ", (1A)" in para (a), effective 14 May 2012.
65J(3)
If:
(a)
the decision day (see subsection
105(1) of the Family Assistance Act) is on or after 1 July 2013; and
(b)
in relation to one or more days in the 2012-13 income year, section
32AA or
32AD of this Act prevents the Secretary from making a payment of family tax benefit to the individual, or the individual's partner, worked out on an estimated income basis;
then the Secretary must not pay the clean energy advance to the individual at a time that is earlier than the time family tax benefit is paid to the individual, or the individual's partner, in relation to those days.
History
S 65J(3) amended by No 49 of 2012, s 3 and Sch 3 item 9, by substituting "an estimated income basis" for "the basis referred to in subsection 20(1), (2A) or (3) of this Act" in para (b), effective 1 July 2012.
History
S 65J inserted by No 141 of 2011, s 3 and Sch 2 item 4, effective 14 May 2012.
Division 4DA - 2020 economic support payment
History
Div 4DA inserted by No 22 of 2020, s 3 and Sch 4 item 3, effective 25 March 2020.
SECTION 65JA
Payment of first 2020 economic support payment
65JA(1)
If an individual is entitled to a first 2020 economic support payment, the Secretary must, subject to subsection (2), pay the payment to the individual in a single lump sum:
(a)
on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and
(b)
in such manner as the Secretary considers appropriate.
Note:
The individual does not have to make a claim for the payment.
65JA(2)
The Secretary must not pay the payment on or after 1 July 2022 if the individual is entitled to the payment because subsection
116(2) or
(4) of the Family Assistance Act applies to the individual on a day.
History
S 65JA inserted by No 22 of 2020, s 3 and Sch 4 item 3, effective 25 March 2020.
SECTION 65JB
Payment of second 2020 economic support payment
65JB(1)
If an individual is entitled to a second 2020 economic support payment, the Secretary must, subject to subsection (2), pay the payment to the individual in a single lump sum:
(a)
on the date, occurring on or after 10 July 2020, that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and
(b)
in such manner as the Secretary considers appropriate.
Note:
The individual does not have to make a claim for the payment.
65JB(2)
The Secretary must not pay the payment on or after 1 July 2023 if the individual is entitled to the payment because subsection
116(2) or
(4) of the Family Assistance Act applies to the individual on 10 July 2020.
History
S 65JB inserted by No 22 of 2020, s 3 and Sch 4 item 3, effective 25 March 2020.
Division 4DB - Additional economic support payments
History
Div 4DB inserted by No 97 of 2020, s 3 and Sch 1 item 3, effective 14 November 2020.
SECTION 65JC
Payment of additional economic support payment 2020
65JC(1)
If an individual is entitled to an additional economic support payment 2020, the Secretary must, subject to subsection (2), pay the payment to the individual in a single lump sum:
(a)
on the date, occurring on or after 27 November 2020, that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and
(b)
in such manner as the Secretary considers appropriate.
Note:
The individual does not have to make a claim for the payment.
65JC(2)
The Secretary must not pay the payment on or after 1 July 2023 if the individual is entitled to the payment because subsection
123(2) or
(4) of the Family Assistance Act applies to the individual on 27 November 2020.
History
S 65JC inserted by No 97 of 2020, s 3 and Sch 1 item 3, effective 14 November 2020.
SECTION 65JD
Payment of additional economic support payment 2021
65JD(1)
If an individual is entitled to an additional economic support payment 2021, the Secretary must, subject to subsection (2), pay the payment to the individual in a single lump sum:
(a)
on the date, occurring on or after 26 February 2021, that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and
(b)
in such manner as the Secretary considers appropriate.
Note:
The individual does not have to make a claim for the payment.
65JD(2)
The Secretary must not pay the payment on or after 1 July 2023 if the individual is entitled to the payment because subsection
123(2) or
(4) of the Family Assistance Act applies to the individual on 26 February 2021.
History
S 65JD inserted by No 97 of 2020, s 3 and Sch 1 item 3, effective 14 November 2020.
Division 4E - Single income family supplement
History
Div 4E inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
Subdivision A-Making claims
History
Subdiv A inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65K
Need for a claim
65K(1)
Subject to subsection (2), the only way that an individual can become entitled to be paid single income family supplement is to make a claim in accordance with this Division.
65K(2)
If:
(a)
in relation to a period in an income year:
(i)
a determination under section 16 or 17 is in force in respect of an individual as a claimant; or
(ii)
a determination under section 18 is in force in respect of an individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 32 of the Family Assistance Act; and
(b)
the individual's rate of family tax benefit payable under the determination in relation to that period takes into account one or more FTB children of the individual;
the individual is not required to make a claim for single income family supplement in relation to that period.
History
S 65K inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KA
How to claim
65KA(1)
An individual (a
claimant
) may make a claim:
(a)
for payment of single income family supplement for a past period; or
(b)
for payment of single income family supplement by single payment/in substitution because of the death of another individual.
Form etc. of claim
65KA(2)
To be effective:
(a)
a claim must:
(i)
be made in a form and manner; and
(ii)
contain any information; and
(iii)
be accompanied by any documents; required by the Secretary; and
(b)
in the case of a claim for payment of single income family supplement for a past period - the tax file number requirement in section
65KB must be satisfied in relation to the claim; and
(c)
in the case of a claim for payment of single income family supplement in substitution because of the death of another individual - the tax file number requirement in section
65KC must be satisfied in relation to the claim.
History
S 65KA inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KB
Tax file number requirement to be satisfied for claims for a past period
65KB(1)
This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph
65KA(2)(b) (which states what is required for certain claims to be effective).
65KB(2)
Subject to subsection (7), the requirement is that a statement of one of the kinds set out in subsections (3), (4) and (5) must be made in relation to each TFN claim person.
Statement of tax file number
65KB(3)
The first kind of statement that can be made is a statement of the TFN claim person's tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only.
Statement that TFN claim person does not know what his or her tax file number is etc.
65KB(4)
The second kind of statement that can be made is a statement by the TFN claim person that the person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number-that number.
Statement that an application for a tax file number is pending
65KB(5)
The third kind of statement that can be made is a statement by the TFN claim person that the person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person - that number; or
(ii)
if the application is refused - that the application has been refused; or
(iii)
if the application is withdrawn - that the application has been withdrawn.
How statement to be given
65KB(6)
A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
65KB(7)
The Secretary may determine that the requirement in subsection (2) does not apply to a TFN claim person if:
(a)
the person is, or was, the claimant's partner; and
(b)
the claimant cannot obtain from the person:
(i)
the person's tax file number; or
(ii)
a statement by the person under subsection (4) or (5).
History
S 65KB inserted by No 141 of 2011, s 3and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KC
Tax file number requirement to be satisfied for claim in substitution because of the death of another individual
65KC(1)
This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph
65KA(2)(c) (which states what is required for claims in substitution because of the death of another individual to be effective).
65KC(2)
Subject to subsections (7) and (8), the requirement is that a statement of one of the kinds set out in subsections (3), (4) and (5) must be made in relation to each TFN substitution person.
Statement of tax file number
65KC(3)
The first kind of statement that can be made is a statement of a TFN substitution person's tax file number. Regardless of who the TFN substitution person is, this kind of statement can be made by the claimant only.
Statement that TFN substitution person does not know what his or her tax file number is etc.
65KC(4)
The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual's partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number - that number.
Statement that an application for a tax file number is pending
65KC(5)
The third kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual's partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person - that number; or
(ii)
if the application is refused - that the application has been refused; or
(iii)
if the application is withdrawn - that the application has been withdrawn.
How statement to be given
65KC(6)
A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.
Exemption from tax file number requirement
65KC(7)
The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person's tax file number.
65KC(8)
The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement referred to in subsection (4) or (5) in respect of the person.
History
S 65KC inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KD
Restrictions on claims for payment for a past period
Restriction where previous claim
65KD(1)
A claim for payment of single income family supplement for a past period is not effective if the claimant has previously made a claim for payment of single income family supplement for any of the past period (whether or not the claim has yet been determined).
Other restrictions
65KD(2)
A claim for payment of single income family supplement for a past period is not effective if:
(a)
the period does not fall wholly within one income year; or
(b)
the period does fall wholly within one income year (the
relevant income year
) but the claim is made after the end of:
(i)
the first income year after the relevant income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the claim before the end of that first income year.
History
S 65KD(2) amended by No 70 of 2013, s 3 and Sch 2B item 39, by substituting para (b), applicable in relation to a past period falling in the 2012-13 income year or a later income year. Para (b) formerly read:
(b)
the period does fall wholly within one income year but the claim is made after the end of the 2 income years immediately following that income year.
65KD(2A)
The further period referred to in subparagraph (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.
History
S 65KD(2A) inserted by No 70 of 2013, s 3 and Sch 2B item 40, applicable in relation to a past period falling in the 2012-13 income year or a later income year.
65KD(3)
A claim for payment of single income family supplement for a past period is not effective if the period occurs in the income year in which the claim is made.
History
S 65KD inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KE
Restrictions on bereavement claims
Restriction where previous claim
65KE(1)
A claim for payment of single income family supplement by single payment/in substitution because of the death of another individual is not effective if the claimant has previously made a claim for payment of single income family supplement because of the death of that individual (whether or not the claim has yet been determined).
Other restrictions
65KE(2)
If a claim for payment of single income family supplement by single payment/in substitution because of the death of another individual is based on eligibility for an amount of single income family supplement under section 57GF or 57GG of the Family Assistance Act, the claim is not effective if it is made after the end of the income year following the one in which the death occurred.
History
S 65KE inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KF
Claim may be withdrawn or varied
65KF(1)
A claimant may withdraw or vary a claim before the claim is determined.
65KF(2)
The claimant may only do so in a manner determined by the Secretary.
65KF(3)
If a claim is withdrawn, it is taken never to have been made.
History
S 65KF inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
Subdivision B - Determination of claims and payment of single income family supplement
History
Subdiv B inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KG
65KG
Secretary must determine claim
If an effective claim is made, the Secretary must determine the claim in accordance with this Subdivision. If a claim is not effective, it is taken not to have been made.
History
S 65KG inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KH
Restriction on determining claim where income tax assessment not made
65KH(1)
If, in relation to a claim for payment of single income family supplement made by an individual:
(a)
the claim is for payment of that supplement for a past period; and
(b)
the past period falls in an income year (the
past period income year
) that is one of the 2 income years before the one in which the claim is made; and
(c)
either or both of subsections (2) and (3) apply;
the Secretary can only determine the claim if each assessment concerned has been made.
65KH(2)
This subsection applies if:
(a)
the claimant is required to lodge an income tax return for the past period income year; and
(b)
at the time the claim is made, an assessment has not been made under the
Income Tax Assessment Act 1936 of the tax payable on the claimant's taxable income for the past period income year.
65KH(3)
This subsection applies if:
(a)
a person is the claimant's partner at any time during the past period; and
(b)
that person is required to lodge an income tax return for the past period income year; and
(c)
at the time the claim is made, an assessment has not been made under the
Income Tax Assessment Act 1936 of the tax payable on that person's taxable income for the past period income year.
History
S 65KH inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KI
Restriction on determining claim where income tax return not lodged
65KI(1)
If, in relation to a claim for payment of single income family supplement made by an individual:
(a)
the claim is for payment of that supplement for a past period; and
(b)
the past period falls in an income year (the
past period income year
) that is one of the 2 income years before the one in which the claim is made; and
(c)
either or both of subsections (2) and (3) apply;
then the claim is takennever to have been made.
65KI(2)
This subsection applies if:
(a)
the claimant is required to lodge an income tax return for the past period income year; and
(b)
the claimant has not lodged the return before the end of:
(i)
the first income year after the past period income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the return before the end of that first income year.
History
S 65KI(2) amended by No 70 of 2013, s 3 and Sch 2B item 41, by substituting para (b), applicable in relation to a past period falling in the 2012-13 income year or a later income year. Para (b) formerly read:
(b)
the claimant has not lodged the return before the end of the 2 income years immediately following the past period income year.
65KI(3)
This subsection applies if:
(a)
a person is the claimant's partner at any time during the past period; and
(b)
that person is required to lodge an income tax return for the past period income year; and
(c)
that person has not lodged the return before the end of:
(i)
the first income year after the past period income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.
History
S 65KI(3) amended by No 70 of 2013, s 3 and Sch 2B item 42, by substituting para (c), applicable in relation to a past period falling in the 2012-13 income year or a later income year. Para (c) formerly read:
(c)
that person has not lodged the return before the end of the 2 income years immediately following the past period income year.
65KI(4)
The further period referred to in subparagraph (2)(b)(ii) or (3)(c)(ii) must end no later than the end of the second income year after the past period income year.
History
S 65KI(4) inserted by No 70 of 2013, s 3 and Sch 2B item 43, applicable in relation to a past period falling in the 2012-13 income year or a later income year.
S 65KI inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KJ
Restriction on determining claim where tax file number not provided etc.
Statement that TFN claim person or TFN substitution person does not know what his or her tax file number is etc.
65KJ(1)
If:
(a)
a TFN claim person makes a statement of the kind set out in subsection
65KB(4); or
(b)
a TFN substitution person makes a statement of the kind set out in subsection
65KC(4);
the Secretary can only determine the claim concerned if:
(c)
within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or
(d)
28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number.
Statement that an application for a tax file number is pending
65KJ(2)
If:
(a)
a TFN claim person makes a statement of the kind set out in subsection
65KB(5); or
(b)
a TFN substitution person makes a statement of the kind set out in subsection 65KC(5);
the Secretary can only determine the claim concerned if:
(c)
within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person's tax file number; or
(d)
28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:
(i)
the person has not applied for a tax file number; or
(ii)
an application by the person for a tax file number has been refused; or
(iii)
the person has withdrawn an application for a tax file number.
65KJ(3)
If, after the 28 days mentioned in subsection (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.
History
S 65KJ inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KK
65KK
Determination of past period entitlement claim
If:
(a)
the claim is one for payment of single income family supplement for a past period; and
(b)
the Secretary is satisfied that the claimant was eligible for single income family supplement:
(i)
for the whole of the period in accordance with Subdivision A of Division 6 of Part 3 of the Family Assistance Act; or
(ii)
for part of the period in accordance with that Subdivision and for the remainder of the period in accordance with section 57GE of that Act;
the Secretary must determine that the claimant is entitled to be paid single income family supplement for the past period.
History
S 65KK inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KL
65KL
Determination of bereavement entitlement claim
If:
(a)
the claim is one for payment of single income family supplement by single payment/in substitution because of the death of another individual; and
(b)
the Secretary is satisfied that the claimant is eligible for single income family supplement under section
57GF or
57GG of the Family Assistance Act;
the Secretary must determine that the claimant is entitled to be paid the single income family supplement.
History
S 65KL inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KM
65KM
Determination that no entitlement
If the Secretary is not satisfied as mentioned in section
65KK or 65KL, the Secretary must determine that the claimant is not entitled to be paid single income family supplement for the past period or because of the death of the other individual, as the case requires.
History
S 65KM inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KN
65KN
When determination is in force
A determination under this Division comes into force when it is made and remains in force at all times afterwards.
History
S 65KN inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KO
Notice of determination
65KO(1)
The Secretary must give notice of a determination under this Subdivision to the claimant, stating:
(a)
whether the claimant is entitled to be paid single income family supplement under the determination; and
(b)
if the claimant is so entitled - the amount of the supplement and how it is to be paid; and
(c)
that the claimant may apply for review of the determination in the manner set out in Part
5.
65KO(2)
The determination is not ineffective by reason only that the requirements of subsection (1) are not complied with.
History
S 65KO inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KP
Payment of single income family supplement - no claim required
65KP(1)
Subject to this section, if an individual is not required to make a claim for single income family supplement in relation to a period (the
past period)
in an income year (the
past period income year
), the Secretary must pay any amount of single income family supplement the individual is eligible for in relation to that past period:
(a)
on the day that the Secretary considers to be the earliest day on which it is reasonably practicable for the amount to be paid; and
(b)
in such manner as the Secretary considers appropriate.
Note:
Subsection 65K(2) sets out when a claim for single income family supplement is not required.
65KP(2)
If either or both of the following apply:
(a)
the individual is required to lodge an income tax return for the past period income year;
(b)
the following apply:
(i)
a person is the individual's partner at any time during the past period;
(ii)
that person is required to lodge an income tax return for the past period income year;
then the amount of single income family supplement cannot be paid to the individual unless, in relation to each person who is required to lodge an income tax return for that income year, an assessment has been made under the Income Tax Assessment Act 1936 of the tax payable on that person's taxable income for that income year.
65KP(3)
If either or both of the following apply:
(a)
the individual is required to lodge an income tax return for the past period income year, but the individual has not lodged the return before the end of:
(i)
the first income year after the past period income year; or
(ii)
such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the individual from lodging the return before the end of that first income year;
(b)
the following apply:
(i)
a person is the individual's partner at any time during the past period;
(ii)
that person is required to lodge an income tax return for the past period income year;
(iii)
that person has not lodged the return before the end of the first income year after the past period income year, or of such further period (if any) as the Secretary allows if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the income tax return before the end of that first income year;
then the amount of single income family supplement is not to be paid to the individual.
History
S 65KP(3) amended by No 5 of 2015, s 3 and Sch 1 item 5, by substituting "income year;" for "income year." in para (a)(ii), effective 25 March 2015.
S 65KP(3) amended by No 70 of 2013, s 3 and Sch 2B items 44 and 45, by substituting paras (a) and (b)(iii), applicable in relation to a past period falling in the 2012-13 income year or a later income year. Paras (a) and (b)(iii) formerly read:
(a)
the individual is required to lodge an income tax return for the past period income year, but the individual has not lodged the return before the end of the 2 income years immediately following the past period income year;
(b)(iii)
that person has not lodged the return before the end of the 2 income years immediately following the past period income year;
65KP(3A)
The further period referred to in subparagraph (3)(a)(ii) or (3)(b)(iii) must end no later than the end of the second income year after the past period income year.
History
S 65KP(3A) inserted by No 70 of 2013, s 3 and Sch 2B item 46, applicable in relation to a past period falling in the 2012-13 income year or a later income year.
65KP(4)
This section is subject to Part
4, Division
3 of Part
8B and sections
225 and
226.
History
S 65KP inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KQ
Payment of single income family supplement - claim required
65KQ(1)
If an individual is entitled to be paid an amount of single income family supplement under a determination on a claim for payment of single income family supplement:
(a)
for a past period; or
(b)
by single payment/in substitution because of the death of another individual;
the Secretary must pay the amount to the individual at such time and in such manner as the Secretary considers appropriate.
65KQ(2)
This section is subject to Part
4, Division
3 of Part
8B and sections
225 and
226.
History
S 65KQ inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KR
Secretary's power to request tax file numbers
65KR(1)
If a determination is in force under which the claimant is entitled to be paid single income family supplement for a past period, the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, a written statement, in relation to a specified TFN determination person, of whichever of the kinds set out in subsections (2), (3) and (4) the claimant chooses.
Statement of tax file number
65KR(2)
The first kind of statement that can be made is a statement of the TFN determination person's tax file number. Regardless of who the TFN determination person is, this kind of statement can be made by the claimant only.
Statement that TFN person does not know what his or her tax file number is etc.
65KR(3)
The second kind of statement that can be made is a statement by the TFN determination person that the person:
(a)
has a tax file number but does not know what it is; and
(b)
has asked the Commissioner of Taxation to inform the person of his or her tax file number; and
(c)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
whether the person has a tax file number; and
(ii)
if the person has a tax file number - that number.
Statement that an application for a tax file number is pending
65KR(4)
The third kind of statement that can be made is a statement by the TFN determination person that the person:
(a)
has an application for a tax file number pending; and
(b)
authorises the Commissioner of Taxation to tell the Secretary:
(i)
if a tax file number is issued to the person - that number; or
(ii)
if the application is refused - that the application has been refused; or
(iii)
if the application is withdrawn - that the application has been withdrawn.
History
S 65KR inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KS
Variation of past period determinations where failure to provide tax file number
Non-compliance with request
65KS(1)
If:
(a)
the Secretary makes a request under subsection
65KR(1); and
(b)
the claimant does not comply with the request within 28 days of the request being made;
then, subject to subsection (2), the consequence in subsection (7) applies.
Exemption from request under subsection 65KR(1)
65KS(2)
The Secretary may determine that the consequence in subsection (7) does not apply if:
(a)
the TFN determination person concerned is or was the claimant's partner; and
(b)
the claimant cannot obtain from the person:
(i)
the person's tax file number; or
(ii)
a statement by the person under subsection 65KR(3) or (4).
Statement made by TFN determination person under subsection 65KR(3)
65KS(3)
If:
(a)
the Secretary makes a request under subsection
65KR(1); and
(b)
by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection
65KR(3); and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has no tax file number;
the consequence in subsection (7) applies.
Statement made by TFN determination person under subsection 65KR(4)
65KS(4)
If:
(a)
the Secretary makes a request under subsection
65KR(1); and
(b)
by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection
65KR(4); and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (7) applies.
Statement made by TFN claim person under subsection 65KB(4)
65KS(5)
If:
(a)
a TFN claim person has made a statement of the kind set out in subsection
65KB(4); and
(b)
a determination is in force under which the claimant is entitled to be paid single income family supplement for a past period; and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number;
the consequence in subsection (7) applies.
Statement made by TFN claim person under subsection 65KB(5)
65KS(6)
If:
(a)
a TFN claim person has made a statement of the kind set out in subsection
65KB(5); and
(b)
a determination is in force under which the claimant is entitled to be paid single income family supplement for a past period; and
(c)
the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;
the consequence in subsection (7) applies.
Consequence - variation of determination
65KS(7)
For the purposes of subsection (1), (3), (4), (5) or (6), the consequence is that the Secretary may, if the determination is one under which the claimant is entitled to be paid single income family supplement for a past period, vary the determination so that it has the effect that the claimant is not entitled to be paid single income family supplement for any day in the past period.
Consequence of Secretary later becoming aware of tax file number
65KS(8)
If:
(a)
under subsection (7), the Secretary varies the determination; and
(b)
the Secretary finds out the tax file number of the TFN determination person or TFN claim person, as the case requires, at any time after the variation takes place;
the Secretary must vary the determination to undo the effect mentioned in subsection (7).
History
S 65KS inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
SECTION 65KT
Notice of variation of determination
65KT(1)
The Secretary must give notice of any variation of a determination under this Subdivision to the claimant, stating the effect of the variation and that the claimant may apply for review of the decision involved in the manner set out in Part
5.
65KT(2)
The variation is not ineffective by reason only that the requirements of subsection (1) are not complied with.
History
S 65KT inserted by No 141 of 2011, s 3 and Sch 8 item 10, applicable in relation to the 2012-13 income year and later income years.
Division 5 - Payment protection and garnishee orders
SECTION 66
PROTECTION OF PAYMENTS UNDER THIS PART
66(1)
Payments of the following are absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise:
(a)
family tax benefit;
(b)
family tax benefit advances;
(ba)(Repealed by No 96 of 2014)
(c)
stillborn baby payments;
(d)
(Repealed by No 49 of 2012)
(e)-(ea)
(Repealed by No 22 of 2017)
(eb)
single income family supplement;
(f)-(fb)
(Repealed by No 22 of 2017)
(g)
one-off payment to families;
(h)
economic security strategy payment to families;
(i)
back to school bonus or single income family bonus;
(j)
clean energy advance;
(k)
ETR payment;
(l)
2020 economic support payment;
(m)
additional economic support payment 2020;
(n)
additional economic support payment 2021.
History
S 66(1) amended by No 97 of 2020, s 3 and Sch 1 item 4, by inserting para (m) and (n), effective 14 November 2020.
S 66(1) amended by No 22 of 2020, s 3 and Sch 4 item 4, by inserting para (l), effective 25 March 2020.
S 66(1) amended by No 22 of 2017, s 3 and Sch 1 items 88 and 89, by repealing para (e), (ea) and (f) to (fb), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (e), (ea) and (f) to (fb) formerly read:
(e)
child care benefit;
(ea)
child care rebate;
(f)
payments under section 219Q or subsection 219QA(2) in respect of fee reduction;
(faa)
payments under section 219QC or subsection 219QD(2) in respect of child care rebate;
(fa)
payments of enrolment advances under section 219RA;
(fb)
payments under section 219RD (business continuity payments);
S 66(1) amended by No 96 of 2014, s 3 and Sch 9 item 16, by repealing para (ba), effective 31 December 2016. For saving provisions, see note under Pt 3 Div 2A heading. Para (ba) formerly read:
(ba)
schoolkids bonus;
S 66(1) amended by No 70 of 2013, s 3 and Sch 2A item 41, by substituting para (c), effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading. Para (c) formerly read:
(c)
baby bonus;
S 66(1) amended by No 49 of 2012, s 3 and Sch 1 item 43, by repealing para (d), effective 1 July 2012. For transitional and application provisions see note under s 107(3C).
Para (d) formerly read:
(d)
maternity immunisation allowance;
S 66(1) amended by No 50 of 2012, s 3 and Sch 1 item 4, and Sch 2 item 14, by inserting para (ba) and (k), effective 27 May 2012.
S 66(1) amended by No 141 of 2011, s 3 and Sch 8 item 11, by inserting para (eb), applicable in relation to the 2012-13 income year and later income years.
S 66(1) amended by No 141 of 2011, s 3 and Sch 2 item 5, by inserting para (j), effective 14 May 2012.
S 66(1) amended by No 25 of 2011, s 3 and Sch 1 item 19, by inserting para (faa), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
S 66(1) amended by No 34 of 2010, s 3 and Sch 1 item 1, by inserting para (fb), effective 13 April 2010.
S 66(1) amended by No 4 of 2009, s 3 and Sch 3 item 5, by inserting para (i), effective 18 February 2009.
S 66(1) amended by No 131 of 2008, s 3 and Sch 3 item 6, by inserting para (h), effective 1 December 2008.
S 66(1) amended by No 53 of 2008, s 3 and Sch 5 item 11, by inserting para (ea), effective 25 June 2008.
S 66(1) amended by No 118 of 2007, s 3 and Sch 1 item 31, by substituting paras (f) and (fa) for para (f), effective 29 June 2007. Para (f) formerly read:
(f)
payments of advances under section 219R;
S 66(1) amended by No 82 of 2007, s 3 and Sch 6 item 34, by substituting para (c), applicable to claims for payment of baby bonus made on or after 1 July 2007. If:
(a) a claim for payment of maternity payment is made before 1 July 2007; and
(b) the Secretary has not determined the claim by that time;
the claim is taken to be a claim for payment of baby bonus.
Para (c) formerly read:
(c)
maternity payment;
S 66(1) amended by No 60 of 2004, s 3 and Sch 1 item 4, by inserting para (g) at the end, effective 26 May 2004.
S 66(1) amended by No 59 of 2004, s 3 and Sch 2 item 26, by substituting para (c), effective 1 July 2004. No 59 of 2004, s 3 and Sch 2 item 27, contains the following saving provision:
Saving provision for maternity allowance payments
27
Despite the amendment of section 66 of the A New Tax System (Family Assistance) (Administration) Act 1999, that section applies to a payment of maternity allowance made before, on or after the commencement of this Division as if the amendment had not been made.
Para (c) formerly read:
(c)
maternity allowance;
S 66(1) amended by No 45 of 2000, s 3 Sch 2 item 68, by substituting para (f), effective 1 July 2000. For transitional provisions see note under s 69. Para (f) formerly read:
(f)
if regulations in accordance with paragraph 63(e) provide for advance payments to be set off as mentioned in that paragraph-those advance payments.
66(2)
Subsection
(1) has effect subject to:
(a)-(ab)
(Repealed by No 22 of 2017)
(b)
section
84 (about deductions from a person's family tax benefit to repay a debt of the person); and
(ba)
section
84A (about setting off a person's entitlement to family assistance against a debt of the person); and
(bb)
section
87A (setting off debts against various payments);
(bc)
(Repealed by No 79 of 2011)
(c)
section
92 (about a person consenting to deductions from the person's family tax benefit to repay the debt of someone else); and
(ca)
section
92A (about setting off family assistance of a person to repay the debt of another person); and
(cb)-(cc)
(Repealed by No 22 of 2017)
(cd)
Division
3 of Part
8B (about payments to payment nominee); and
(d)
section
225 (about making of deductions from family assistance for payment to the Commissioner of Taxation); and
(e)
section
226 (about setting off a family assistance entitlement against a tax liability); and
(f)
section
227 (about deductions from family tax benefit to repay certain child support debts); and
(fa)
Part 3AA of the
Social Security (Administration) Act 1999; and
(g)
Part 3B of the
Social Security (Administration) Act 1999.
History
S 66(2) amended by No 39 of 2022, s 3 and Sch 1 item 49, by substituting "Part 3B" for "Parts 3B and 3D" in para (g), effective 30 March 2023.
S 66(2) amended by No 39 of 2022, s 3 and Sch 1 item 1A, by inserting para (fa), effective 1 October 2022.
S 66(2) amended by No 22 of 2017, s 3 and Sch 1 items 90 and 91, by repealing para (a) to (ab) and (cb) to (cc), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (a) to (ab) and (cb) to (cc) formerly read:
(a)
subsections 56(3) and 56A(3) (about payment of child care benefit in a different way); and
(aa)
subsections 65EAA(3), 65EAAC(3) and 65EF(3) (about payment of child care rebate in a different way); and
(aaa)
subsection 65EAAF(3) (about setting off a decrease in a weekly amount of child care rebate against rebate for a later period); and
(ab)
subsection 65EAB(3) (about setting off a decrease in a quarterly amount of child care rebate against rebate for a later quarter); and
(cb)
section 219QA (setting off a recalculated fee reduction against payments under section 219Q or subsection 219QA(2) in respect of fee reduction or payments of enrolment advances under section 219RA);
(cba)
section 219QD (setting off a recalculated weekly payment of child care rebate against various payments);
(cc)
section 219RC (setting off an enrolment advance against payments under section 219Q or subsection 219QA(2) in respect of fee reduction or payments of enrolment advances under section 219RA);
S 66(2) amended by No 144 of 2015, s 3 and Sch 1 item 2, by substituting "Parts 3B and 3D" for "Part 3B" in para (g), effective 13 November 2015.
S 66(2) amended by No 79 of 2011, s 3 and Sch 1 items 3 and 4 by substituting "various payments" for "the payment of enrolment advances under section 219RA" in para (bb) and repealing para (bc), effective 26 July 2011. Para (bc) formerly read:
(bc)
section 87B (setting off debts against payments under section 219Q or subsection 219QA(2) in respect of fee reduction);
S 66(2) amended by No 53 of 2011, s 3 and Sch 5 items 28 to 30, by omitting "23(4)," and substituting "child care benefit in a different way" for "a person's family assistance to someone else on behalf of the person" in para (a), and inserting para (cd), effective 1 July 2011.
S 66(2) amended by No 25 of 2011, s 3 and Sch 1 items 20 to 24, by inserting ", 65EAAC(3)" in para (aa), inserting para (aaa) and (cba), and substituting "various payments" for "payments under section 219Q or subsection 219QA(2) in respect of fee reduction or payments of enrolment advances under section 219RA" in paras (cb) and (cc), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1).
S 66(2) amended by No 63 of 2008, s 3 and Sch 2 item 33, by omitting "47(2)" after "23(4)", effective 1 January 2009. For application and transitional provision, see note under s 47(1AA).
S 66(2) amended by No 53 of 2008, s 3 and Sch 3 items 1 and 2, by omitting "arrears of" before "family assistance" in paras (ba) and (ca), effective 25 June 2008.
S 66(2) amended by No 53 of 2008, s 3 and Sch 2 item 17, by inserting paras (aa) and (ab), applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 65EAA.
S 66(2) amended by No 130 of 2007, s 3 and Sch 1 item 1, by inserting para (g) at the end, effective 18 August 2007.
S 66(2) amended by No 118 of 2007, s 3 and Sch 1 items 32 and 33, by inserting paras (bb) and (bc) after para (ba) and inserting paras (cb) and (cc) after para (ca), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.
S 66(2) amended by No 108 of 2006, s 3 and Sch 2 item 1, by substituting "56(3) and 56A(3)" for "56(2) and 56A(2)" in para (a), effective 27 September 2006.
S 66(2) amended by No 75 of 2001.
S 66(2) amended by No 45 of 2000. For transitional provisions see note under s 69. Para (a) formerly read:
(a)
subsections 23(4) and 47(2), and regulations in accordance with subsection 55(2) (about payment of a person's family assistance to someone else on behalf of the person); and
Paras (f) and (g) formerly read:
(f)
section 227 (about setting off a person's entitlement to arrears of family assistance against a debt of the person); and
(g)
section 228 (about a person consenting to deductions from the person's entitlement to arrears of family assistance to repay the debt of another person).
History
S 66 amended by No 50 of 2009, s 3 and Sch 1 item 27, by substituting "child care rebate" for "child care tax rebate" (wherever occurring), effective 24 June 2009.
SECTION 67
Effect of garnishee etc order
67(1)
If:
(a)
a person has an account with a financial institution; and
(b)
payments of any of the kinds mentioned in subsection
66(1) are being paid, or have been paid, to the credit of the account; and
(c)
a court order in the nature of a garnishee order comes into force in respect of the account;
the court order does not apply to the saved amount (if any) in the account.
67(2)
The saved amount is worked out as follows:
Method statement
Step 1.
Work out the total amount of the payments mentioned in subsection (1) that have been paid to the credit of the account during the 4 week period immediately before the court order came into force.
Step 2.
Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the
saved amount
.
PART 3A - PAYMENT OF CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY
History
Pt 3A inserted by No 22 of 2017, s 3 and Sch 1 item 92, effective 2 July 2018. No 22 of 2017, s 3 and Sch 4 contain the following application, saving and transitional provisions:
Schedule 4 - Application, saving and transitional provisions
Part 1 - Introduction
1 Definitions
1
In this Schedule:
Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
commencement day
means 2 July 2018.
Note:
Schedule 1 commences on 2 July 2018.
pre-commencement period
means the period commencing on 1 January 2018 and ending on 1 July 2018.
Part 2 - Child care subsidy and additional child care subsidy
2 Commencement of child care subsidy and additional child care subsidy
2
A person can only be eligible for child care subsidy or additional child care subsidy for a session of care provided on or after the commencement day.
3 Deemed claims for CCS
3
An individual is taken to have made a claim in respect of a child for CCS, in accordance with Division 2 of Part 3A of the Administration Act, if, immediately before the commencement day:
(a)
a determination is in effect under section 50F of the Administration Act, that the individual is conditionally eligible under section 42 of the Assistance Act in respect of the child; or
(b)
the individual has made an effective claim for child care benefit on which the Secretary has not yet made a determination.
4 Pre-commencement claims etc. for CCS
(1)
The following things may be done during the pre-commencement period, for the purposes of ensuring that amounts of CCS and ACCS, and amounts under section 67EB of the Administration Act, can be paid promptly for weeks commencing on and after the commencement day:
(a)
individuals may make claims for CCS, as if the amendments made by Schedule 1 were in force;
(b)
the Secretary may exercise powers and perform functions under Part 4A of the Assistance Act and Part 3A of the Administration Act as inserted by Schedule 1, and under Part 6 of the Administration Act as amended by Schedule 1, as if the amendments made by Schedule 1 were in force.
(2)
Subitem (1) does not limit the operation of section 4 of the Acts Interpretation Act 1901.
(3)
To avoid doubt, subitem (1) is subject to item 2.
…
6 Requirement for enrolments to be in writing
6
References in the Assistance Act and the Administration Act to a complying written arrangement include references to an arrangement:
(a)
in force immediately before the commencement day; and
(b)
under which a child was enrolled for care by an approved child care service within the meaning of the Administration Act as in force immediately before the commencement day.
Part 3 - Child care benefit and child care rebate
7 End of child care benefit and child care rebate
7
No person can be eligible for child care benefit or child care rebate for care, or a session of care, provided on or after the commencement day.
8 Saving of law in relation to child care benefit and child care rebate
(1)
The following Acts and instruments continue in force, on and after the commencement day, in relation to child care benefit or child care rebate for which a person was eligible before the commencement day, subject to any modifications prescribed by rules made under item 12 (together these are the
continued law
):
(a)
the Assistance Act, as in force immediately before the commencement day;
(b)
the Administration Act, as in force immediately before the commencement day;
(c)
an instrument (whether legislative or administrative) in force for the purposes of the Assistance Act or the Administration Act immediately before the commencement day;
(d)
any other Act amended by this Act, as in force immediately before the commencement day.
(2)
Without limitation, subitem (1) has the following effects:
(a)
a person may make a claim for child care benefit or child care rebate on or after the commencement day, in relation to a session of care provided before the commencement day;
(b)
the Secretary must make determinations on and after the commencement day of eligibility for, and entitlement to be paid, child care benefit or child care rebate in respect of sessions of care provided before the commencement day;
(c)
payments must be made on and after the commencement day of, or in relation to, child care benefit and child care rebate for which a person was eligible before the commencement day;
(d)
the person continues to be liable for any debt to the Commonwealth incurred before the commencement day;
(e)
the person may incur a debt to the Commonwealth after the commencement day in relation to payments made to the person before, on or after the commencement day;
(f)
any such debts may be recovered on or after the commencement day in accordance with the continued law;
(g)
decisions in relation to child care benefit and child care rebate that are reviewable may be reviewed on and after the commencement day in accordance with the continued law.
(3)
Subitem (1) does not apply to the extent of any inconsistency with another provision of this Schedule.
(4)
Subitem (1) does not limit the operation of section 7 of the Acts Interpretation Act 1901 in relation to the repeals made by Schedule 1 to this Act.
Part 4 - Providers of child care services
9 Deemed approval of operators of existing approved child care services
(1)
If, immediately before the commencement day, a person is the operator of an approved child care service within the meaning of the Administration Act as then in force, then, on and after the commencement day:
(a)
the person is taken to be:
(i)
an approved provider within the meaning of the Administration Act; and
(ii)
approved in respect of the service; and
(b)
the service is taken to be a service of a type determined by the Secretary under subitem (2).
(2)
For paragraph (1)(b), the Secretary may, by instrument, determine an approved child care service within the meaning of the Administration Act as in force immediately before the commencement day to be a service of one of the following types, as described in the table in subclause 2(3) of Schedule 2 to the Assistance Act (CCS hourly rate cap):
(a)
a centre-based day care service;
(b)
a family day care service;
(c)
an outside school hours care service;
(d)
a type of service prescribed by the Minister's rules for the purposes of item 4 of that table.
(3)
An instrument made under subitem (2):
(a)
is not a legislative instrument if it is expressed to apply in relation to a particular approved child care service; and
(b)
is a legislative instrument if it is expressed to apply in relation to a class of approved child care services.
(4)
If, immediately before the commencement day, the approval of a child care service is suspended under Part 8 of the Administration Act, then, on and from the commencement day:
(a)
the approval of the operator of the service under subitem (1) is taken to be suspended in respect of the service; and
(b)
the Secretary may deal with the operator in respect of the service in accordance with the Administration Act as amended by this Act.
10 Saving of law in relation to approved providers
(1)
The following Acts and instruments continue in force, on and after the commencement day, subject to any modifications prescribed by rules made under item 12 (together these are the
continued law
), in relation to things done, or matters arising, before the commencement day in relation to a person mentioned in subitem 9(1):
(a)
the Assistance Act, as in force immediately before the commencement day;
(b)
the Administration Act, as in force immediately before the commencement day;
(c)
an instrument (whether legislative or administrative) in force for the purposes of the Assistance Act or the Administration Act immediately before the commencement day;
(d)
any other Act amended by this Act, as in force immediately before the commencement day.
(2)
Without limitation, subitem (1) has the following effects:
(a)
the person must continue to comply with the continued law in relation to care provided before the commencement day;
(b)
the person continues to be liable for any debt to the Commonwealth incurred before the commencement day;
(c)
the person may incur a debt to the Commonwealth after the commencement day in relation to payments made to the person before, on or after the commencement day;
(d)
any such debts may be recovered on or after the commencement day in accordance with the continued law;
(e)
decisions in relation to the person that are reviewable may be reviewed on and after the commencement day in accordance with the continued law.
Part 5 - Miscellaneous
11 Delegations
11
The amendment of subsection 221(1) of the Administration Act by this Act does not affect a delegation in effect for the purposes of that subsection immediately before the commencement day.
12 Transitional rules
(1)
The Minister may make rules prescribing matters:
(a)
required or permitted by this Act to be prescribed by the rules; or
(b)
necessary or convenient to be prescribed for carrying out or giving effect to this Act.
(2)
In particular, rules may be made prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to:
(a)
the amendments or repeals made by any Schedule to this Act; or
(b)
the enactment of this Act.
(3)
Rules made within 2 years after the commencement day may provide that this Act or any other Act or instrument has effect with any modifications prescribed by the rules.
(4)
Subsection 12(2) of the Legislation Act 2003 does not apply in relation to a provision of the rules if:
(a)
the rules are registered within 2 years after the commencement day; and
(b)
the provision is taken to commence before the day the rules are registered, but on or after the commencement day.
(5)
However, if:
(a)
rules are registered to which paragraph (4)(a) and (b) applies; and
(b)
a person engaged in conduct before the day the rules were registered; and
(c)
but for any retrospective effect of the rules, the conduct would not have contravened a provision of this Act, or another Act or instrument;
then a court must not convict the person of an offence, or impose a pecuniary penalty, in relation to the conduct on the grounds that it contravened a provision of this Act or another Act or instrument.
(6)
This Schedule does not limit the rules that may be made under this item.
Division 1 - Introduction
History
Div 1 inserted by No 22 of 2017, s 3 and Sch 1 item 92, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.
SECTION 67AA
Simplified outline of this Part
Individuals must make a claim for CCS in order to become entitled to be paid CCS or ACCS in relation to child care provided to a child.
In order to become entitled to be paid ACCS (grandparent) or ACCS (transition to work), an application is needed as well as the claim for CCS.
The Secretary will determine whether an individual is eligible for CCS for a child. If the individual is eligible, weekly determinations are then made about how much (if any) CCS or ACCS is to be paid each week.
Weekly payments are mostly made via the child care service provider, who will pass them on to the individual (usually as a fee reduction).
Broadly, recipients of CCS and ACCS have responsibilities to keep the Secretary informed about changes in their circumstances that might affect their eligibility for or entitlement to CCS or ACCS, and to respond to requests for information.
An approved provider who is eligible for ACCS (child wellbeing) for a child does not need to make a claim, but does need to make a declaration in order to become entitled to be paid the ACCS. Providers also have responsibilities to keep the Secretary informed and respond to requests for information.
It is also possible for individuals to claim CCS or ACCS in substitution for an individual who has died. If an individual is entitled to be paid such an amount, it is paid directly to the individual.
Note:
For the constitutional basis of the provisions of this Act in relation to child care subsidy and additional child care subsidy (including provisions in relation to approved providers), see section 85AB of the Family Assistance Act.
Hide history note
As well as making a claim for CCS, an individual who wants to be paid ACCS (grandparent) or ACCS (transition to work) must apply for that kind of ACCS. See paragraphs 67CD(4)(a) and (6)(a).
An approved provider does not have to make a claim to be entitled to be paid ACCS (child wellbeing), but does need to make a declaration. See paragraph 67CH(1)(c).
the Secretary may, before the end of the 28 days after the day the determination is made, make a further written determination accordingly.
CCS payments for an income year are capped if the CCS reconciliation conditions for the income year are met after the second deadline for the income year (see subsection 105D(2A)).
See subsection (1) for preconditions for making determinations under this subsection.
See subsection (1) for preconditions for making determinations under this subsection.
See subsection (1) for preconditions for making determinations under this subsection.
See subsection (1) for preconditions for making determinations under this subsection.
However, the Secretary may instead pay the fee reduction amount directly to the individual (see subsection 67EC(2)).
the Secretary must pay the amount that would have been the fee reduction amount for the decision, in accordance with subsection (5):
the Secretary may pay the fee reduction amount directly to the individual in accordance with subsection (5) instead of under subsection 67EB(1) (payment to credit of approved provider's bank account).
the Secretary may pay the fee reduction amount directly to the individual in accordance with subsection (5).
the Secretary must pay so much of the difference as has not already been paid under subsection (1), (2) or (3) to the individual under subsection (5).
CCS payments for an income year are capped if the CCS reconciliation conditions for the income year are met after the second deadline for the income year (see subsection 105D(2A)).
Penalty: Imprisonment for 6 months.
Penalty: 60 penalty units.
the Secretary may, by written notice given to the individual, request the individual to give the Secretary the details of such a bank account within 28 days of the request.
the Secretary may, by written notice given to the individual, request that the individual provide the tax file number of a specified TFN determination person within 28 days of the request.
the court order does not apply to the saved amount (if any) in the account.
CCS or ACCS is also taken to have been paid to a person if a fee reduction amount is passed on to an individual (see section 201A).
History
S 69 substituted by No 22 of 2017, s 3 and Sch 1 item 93, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 69 formerly read:
SECTION 69 Special provisions relating to approved child care services
69
For the purposes of this Part, a reference to an amount being paid to a person when the person is an approved child care service includes a reference to an amount that, at the time when it was paid, was paid to an approved child care service even if:
(a)
the service is no longer approved; or
(b)
the service operator no longer operates the service concerned.
S 69 substituted by No 45 of 2000, s 3 Sch 2 item 77, effective 1 July 2000.
Act No 45 of 2000 contained the following transitional provisions:
Schedule 5 - Transitional and saving provisions associated with the establishment of a scheme for the payment of family tax benefit, maternity allowance and maternity immunisation allowance
1 Definitions
(1)
In this Schedule, unless the contrary intention appears:
approved care organisation
means an organisation that is taken, by virtue of the operation of subitem (2), to be an approved care organisation for the purposes of the Family Assistance Act.
Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
family assistance law
has the same meaning as in subsection 3(1) of the Family Assistance Administration Act.
family benefit
means payments of:
(a)
family allowance; or
(b)
family tax payment; or
(c)
parenting payment in the nature of non-benefit PP (partnered);
payable under the social security law.
MAT
means maternity allowance within the meaning of subsection 3(1) of the Family Assistance Administration Act.
MIA
means maternity immunisation allowance within the meaning of subsection 3(1) of the Family Assistance Administration Act.
receiving
, in relation to family benefit, has the meaning given under subitem (3).
Secretary
, in relation to an act or thing done, or a decision or determination made, under particular legislation, means the Secretary of the Department administered by the Minister administering that legislation.
social security law
means the Social Security Act 1991 and the Social Security (Administration) Act 1999.
(2)
Any organisation that, immediately before 1 July 2000, was an approved care organisation for the purposes of the
Social Security Act 1991 is taken to have been approved under section 20 of the Family Assistance Act, with effect from that date
, as an approved care organisation, for the purposes of the latter Act.
(3)
For the purposes of this Part, an individual or an approved care organisation is taken to be receiving payments of family benefit under the
Social Security Act 1991 from the earliest date on which such payments are payable to the individual or to the organisation, as the case requires, even if the first instalment of that benefit is not paid until a later day.
2 Individuals receiving family benefit treated as having lodged effective claim for family tax benefit by instalment
(1)
If, immediately before 1 July 2000, an individual was receiving family benefit, then, with effect from that date, that individual is taken, subject to items 4 and 5, to have made an effective claim for family tax benefit by instalment under subsection
7(2) of the Family Assistance Administration Act as amended by this Act.
(2)
If, before 1 July 2000, an individual receiving family benefit had provided bank account details for the purposes of making the claim for, or receiving, such benefits, those details are taken to have been provided in the context of the effective claim that is taken to have been made under subitem (1).
3 Approved care organisations receiving family allowance treated as having lodged effective claim for family tax benefit by instalment
(1)
If, immediately before 1 July 2000, an approved care organisation was receiving family allowance, then, with effect from that date, that organisation is taken, subject to item 5, to have made an effective claim for family tax benefit by instalment under subsection
7(2) of the Family Assistance Administration Act as amended by this Act.
(2)
If, before 1 July 2000, the organisation had provided bank account details for the purposes of making the claim for, or receiving, such family allowance payments, those details are taken to have been provided in the context of the effective claim that is taken to have been made under subitem (1).
4 Special rules relating to outstanding TFN requirements
4
If:
(a)
an individual has been requested, before 1 July 2000, under section
75 of the
Social Security (Administration) Act 1999, to provide a tax file number in relation to a claim for, or the receipt of, family benefit; and
(b)
the individual has not, before that date, provided that tax file number; and
(c)
as at 1 July 2000, less than 28 days have elapsed since the request to provide that number;
then, for the purposes of section 27 of the Family Assistance Administration Act as amended by this Act:
(d)
the Family Assistance Administration Act as so amended is treated as having been in force when the requirement to provide that tax file number was made; and
(e)
the requirement to provide that tax file number is taken to have been made, at the time when it was made, under section
26 of the Family Assistance Administration Act as so amended and as so in force.
5 Special rules relating to outstanding bank account requirements
5
If:
(a)
an individual or an approved care organisation has been requested, before 1 July 2000, under section 55 of the
Social Security (Administration) Act 1999 to nominate a bank account into which family benefit can be paid; and
(b)
the individual or organisation has not, before that date, nominated a bank account; and
(c)
as at 1 July 2000, less than 28 days have elapsed since the request to nominate an account;
then, for the purposes of section 27A of the Family Assistance Administration Act as amended by this Act:
(d)
the Family Assistance Administration Act as so amended is treated as having been in force when the requirement to nominate a bank account was made; and
(e)
the requirement to nominate a bank account is taken to have been made, at the time when it was made, under section
26A of the Family Assistance Administration Act as so amended and as so in force.
6 The making of determinations
(1)
On, or as soon as practicable after, 1 July 2000, the Secretary will assess the eligibility for family tax benefit by instalment of each individual, and each approved care organisation, that is taken to have lodged an effective claim.
(2)
If, for the purposes of making a determination under section
16 of the Family Assistance Administration Act as amended by this Act in relation to an individual or approved care organisation to which subitem (1) refers:
(a)
the Secretary has, before 1 July 2000, sought from an individual or an approved care organisation any information necessary for the purposes of making such a determination; and
(b)
that information has not been provided;
the Secretary may make a determination under section 19 of the Family Assistance Administration Act as so amended to the effect that the individual or organisation is not entitled to be paid family tax benefit by instalment for each day while the determination is in force.
(3)
For the avoidance of doubt, such a determination does not prevent an individual or organisation that later provides information as required by the Secretary from claiming under the Family Assistance Administration Act as so amended:
(a)
family tax benefit by instalment when that information is so provided; and
(b)
family tax benefit for the past period between 1 July 2000 and the time when a determination of entitlement to family tax benefit by instalment is made.
7 Directions concerning payments to third parties
7
If, immediately before 1 July 2000, there was in force a direction by the Secretary under subsection 44(3) of the
Social Security (Administration) Act 1999 to the effect that the whole or a part of a person's family benefit payment be paid to someone else on behalf of the person, that direction has effect, on and after that date, as if it were a direction to the same effect given by the Secretary under subsection
23(4) of the Family Assistance Administration Act as amended by this Act in relation to the payment of family tax benefit in respect of that person.
8 Instalment periods
(1)
If:
(a)
an individual or an approved care organisation was receiving family benefit by way of family allowance or family tax payment immediately before 1 July 2000; and
(b)
that individual or organisation received, or last received, a payment of that family allowance or family tax payment in respect of a period commencing less than 14 days before 1 July 2000; and
(c)
the Secretary makes a determination under section
16 of the Family Assistance Administration Act as amended by this Act in respect of the entitlement of that individual or organisation to family tax benefit with effect from that day;
then:
(d)
the first instalment of family tax benefit is to be for a period starting on 1 July 2000 and ending 14 days after the beginning of the last instalment of family benefit; and
(e)
instalments of family tax benefit thereafter, subject to any change that the Secretary may make under subsection
23(3) of the Family Assistance Administration Act as so amended, are to be for successive periods of 14 days.
(2)
If:
(a)
an individual was not receiving family benefit by way of family allowance immediately before 1 July 2000 but was receiving family benefit by way of non-benefit PP (partnered) immediately before that date; and
(b)
that individual received, or last received, a payment of that non-benefit PP (partnered) in respect of a period commencing less than 14 days before 1 July 2000; and
(c)
the Secretary makes a determination under section
16 of the Family Assistance Administration Act as amended by this Act in respect of the entitlement of that individual to family tax benefit with effect from that day;
then:
(d)
the first instalment of family tax benefit is to be for a period starting on 1 July 2000 and ending 14 days after the beginning of the last instalment of non-benefit PP (partnered); and
(e)
instalments of family tax benefit thereafter, subject to any change that the Secretary may make under subsection
23(3) of the Family Assistance Administration Act as so amended, are to be for successive periods of 14 days.
9 Claims for family benefit that are undetermined as at 1 July 2000
(1)
If:
(a)
before 1 July 2000, a person lodged a claim for family benefit by way of family allowance or family tax payment; and
(b)
that claim was not determined before that date; and
(c)
the person was, at the time of the claim, or becomes, before 1 July 2000, qualified for family benefit of that kind;
the claim is to be determined under the social security law as in force before 1 July 2000, as if:
(d)
the social security law as so in force had continued in force; and
(e)
the claim related only to the period preceding 1 July 2000.
(2)
If:
(a)
before 1 July 2000, a person lodged a claim for family benefit by way of family allowance or family tax payment in anticipation of becoming qualified for that benefit; and
(b)
the claim was not determined by that date; and
(c)
the person does not become qualified for the relevant family benefit before 1 July 2000;
the claim is to be taken to have lapsed on that date.
(3)
If:
(a)
before 1 July 2000, a person has lodged a claim for parenting payment; and
(b)
the claim has not been determined before that date; and
(c)
the person was, at the time of the claim, or becomes, before 1 July 2000, qualified for family benefit of that kind;
then:
(d)
the claim is to be determined under the social security law as in force before 1 July 2000 as if the law as so in force had continued: and
(e)
if parenting payment would be paid under the law as so in force at the rate applicable for non-benefit PP (partnered) - the claim is to be determined as if it related only to the period preceding 1 July 2000.
(4)
If:
(a)
before 1 July 2000, a person lodged a claim for parenting payment in anticipation of becoming qualified for that payment; and
(b)
the claim was not determined by that date; and
(c)
the person does not become qualified for parenting payment before 1 July 2000; and
(d)
if the person were to become qualified for parenting payment on or after that date - it would be parenting payment in the nature of non-benefit PP (partnered) and not some other form of parenting payment;
the claim is to be taken to have lapsed on that date.
10 Certain claims for family benefit will be admitted on or after 1 July 2000
(1)
In this item:
backdated claim period
means a period after the occurrence of a particular event during which a claim for family benefit with effect from that event will be allowed.
(2)
If:
(a)
a person did not make a claim for family benefit before 1 July 2000; and
(b)
but for the amendment of the social security law with effect from 1 July 2000, if the person had made such a claim after that date, the backdated claim period would have extended back to the occurrence of a particular event before that date;
then:
(c)
the person may make such a claim on or after 1 July 2000 as if those amendments had not been made; and
(d)
the claim can be dealt with in so far as the backdated claim period would permit a claim in respect of a period before 1 July 2000.
11 Transfer of claims for maternity allowance or maternity immunisation allowance from social security law to family assistance law
(1)
If:
(a)
a person claims maternity allowance or maternity immunisation allowance under the social security law before 1 July 2000; and
(b)
the claim has not been determined as at that date;
the claim is to be treated as if it were a claim for MAT or MIA under Division 3 of Part 3 of the Family Assistance Administration Act as amended by this Act and not as such a claim for the corresponding allowance under the Social Security Act 1991.
(2)
If a person purports to claim maternity allowance or maternity immunisation allowance under the social security law on or after 1 July 2000, that claim is to be treated as if it were a claim for MAT or MIA, as the case requires, under Division
3 of Part
3 of the Family Assistance Administration Act as amended by this Act and not as such a claim for the corresponding allowance under the social security law.
(3)
A person who has been paid maternity allowance or maternity immunisation allowance under the social security law in respect of a particular child cannot claim MAT or MIA for the same child under Division
3 of Part
3 of the Family Assistance Administration Act as amended by this Act.
12 Applications for family benefit, maternity allowance or maternity immunisation allowance made after 1 July 2000 on behalf of another person
(1)
If:
(a)
an amount of family benefit is payable to a person; and
(b)
the person dies before receiving that amount; and
(c)
another person applies, on or after 1 July 2000, to receive the amount; and
(d)
the application is made:
(i)
within 26 weeks after the first person's death; or
(ii)
within such further period as is allowed by the Secretary in the special circumstances of the case;
the Secretary may pay the amount to the person who, in the Secretary's opinion, is best entitled to it.
(2)
If:
(a)
an amount of maternity allowance or maternity immunisation allowance claimed under the social security law is payable to a person in respect of a particular child; and
(b)
the person dies before receiving that amount; and
(c)
another person applies, on or after 1 July 2000, to receive the amount; and
(d)
the application is made:
(i)
within 26 weeks after the first person's death; or
(ii)
within such further period as is allowed by the Secretary in the special circumstances of the case;
the Secretary may pay the amount to the person who, in the Secretary's opinion, is best entitled to it.
(3)
If the Secretary pays an amount under subitem (1) in respect of family benefit of a particular kind claimed under the social security law, the Commonwealth has no further liability to any person in respect of family benefit of that kind under the social security law or in respect of any family benefit of a like kind under the family assistance law.
(4)
If the Secretary pays an amount under subitem (2) in respect of a particular child, the Commonwealth has no further liability to any person in respect of maternity allowance or maternity immunisation allowance under the social security law, or in respect of MAT or MIA under the family assistance law, in respect of that child.
(5)
For the purpose of Part
5 of the Family Assistance Administration Act, a decision of the Secretary under subitem (1) or (2) has effect as if it were a decision of an officer under the family assistance law.
13 Claims for advance payment under Social Security Law
(1)
If:
(a)
an individual had, under section 864A of the
Social Security Act 1991 as in force before 1 July 2000, requested a family allowance advance in respect of an advance period, within the meaning of that Act, that ended before 1 July 2000, and all subsequent advance periods; and
(b)
that request had been granted;
the grant has effect, in relation to the advance period commencing on 1 July 2000 and all subsequent advance periods as if:
(c)
it were a grant made under section
33 of the Family Assistance Administration Act as amended by this Act; and
(d)
it related not to qualification for family allowance advance but rather to an entitlement to family tax benefit advance in relation to the individual's family tax benefit as determined by the Secretary in accordance with item 6.
(2)
For the avoidance of doubt, an individual who is treated, by virtue of the operation of subitem (1), as having made and been granted a request under section
33 of the Family Assistance Administration Act as amended by this Act, may on 1 July 2000, or at any time after that date, withdraw the request in so far as it is treated as relating to standard advance periods within the meaning of that Act as so amended for which the individual has not been paid a family tax benefit advance.
14 Saving provision relating to information collection
14
If:
(a)
family benefit, or maternity allowance or maternity immunisation allowance claimed under the social security law, is payable to a person; and
(b)
the Secretary decides, on or after 1 July 2000, to seek further information in relation to the benefit or allowance;
the Secretary may, under Division 1 of Part 5 of the Social Security (Administration) Act 1999, require the provision of information concerning that benefit or allowance, or concerning the person to whom it is payable, as if that benefit or allowance had continued, on and after 1 July 2000, to be a social security payment as defined for the purposes of the Social Security (Administration) Act 1999.
15 Portability
(1)
If:
(a)
immediately before 1 July 2000, an individual
(i)
is receiving family benefit in the nature of family allowance in respect of another individual; or
(ii)
is receiving family benefit in the nature of parenting payment because the individual has a PP child; and
(b)
the person in respect of whom, or because of whom, that benefit is received (the
child
) is absent from Australia immediately before that date because:
(i)
having left Australia, the child has not returned before that date; or
(ii)
having been born outside Australia, the child has not subsequently come to Australia before that date;
the child is not, if that absence extends for a period of 3 years beginning on the first day of the absence, an FTB child at any time after the period of 3 years ends.
(2)
In determining whether the period of absence of the child extends for 3 years beginning on the first day of the child's absence:
(a)
any return or coming to Australia before 1 July 2000 that would have been disregarded under the
Social Security Act 1991 as in force before that date had that Act as so in force continued unamended after that date is to be disregarded for the purposes of subitem (1); and
(b)
any return or coming to Australia on or after 1 July 2000 that would have been disregarded under section
24 of the Family Assistance Act as amended by this Act if that section were to have applied to the person is also to be disregarded for the purposes of that subitem.
(3)
If:
(a)
the child referred to in paragraph (1)(b) is absent from Australia for a continuous period of more than 26 weeks (whether or not that 26 weeks ends before 1 July 2000); and
(b)
an individual having an entitlement to family tax benefit in respect of the child is not an absent overseas recipient within the meaning of subsection
62(2) of the Family Assistance Act as amended by this Act during any part of the child's absence from Australia occurring after 26 weeks and after the individual becomes so entitled;
Schedule 1 to the Family Assistance Act as so amended applies in relation to that entitlement during that part of the child's absence that is referred to in paragraph (b) with the modifications set out in the table included in subsection 63(4) of that Act as so amended.
(4)
If:
(a)
the child referred to in paragraph (1)(b) is absent from Australia for a continuous period of more than 26 weeks (whether or not that 26 weeks ends before 1 July 2000); and
(b)
the child comes to Australia; and
(c)
the child leaves Australia less than 26 weeks after coming to Australia; and
(d)
an individual having an entitlement to family tax benefit in respect of the child is not an absent overseas recipient within the meaning of subsection
62(2) of the Family Assistance Act as amended by this Act during any part of the child's absence from Australia referred to in paragraph (c) after the individual becomes so entitled;
Schedule 1 to the Family Assistance Act as so amended applies in relation to that entitlement during that part of the child's absence that is referred to in paragraph (d) from Australia with the modifications set out in the table included in subsection 63(4) of that Act as so amended.
16 Lump sum bereavement payments for certain persons receiving non-benefit PP (partnered) at death of child
(1)
If:
(a)
a child died less than 4 weeks before 1 July 2000; and
(b)
at the time of the child's death, the child was the only PP child of a person; and
(c)
under section 512A of the
Social Security Act 1991 as in force immediately before 1 July 2000, if that section had continued in force after that date, the person would, but for this item, have qualified to continue to receive that parenting payment for the period of 4 weeks that starts on the day following the day of the child's death;
so much of the parenting payment as would have been payable in respect of each day in that 4 week period that occurs after 30 June 2000:
(d)
continues to be payable as if section 512A of that Act as so in force had not been repealed but had so provided; and
(e)
is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.
(2)
For the purposes of Part 4 of the
Social Security (Administration) Act 1999, a decision made for the purposes of section 512A of the
Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.
17 Lump sum bereavement payments for certain persons receiving family tax payment at death of child
(1)
If:
(a)
a child died less than 4 weeks before 1 July 2000; and
(b)
at the time of the child's death, a person was receiving family tax payment in respect of that child or of children including that child; and
(c)
under section 900AZZC of the
Social Security Act 1991 as in force before 1 July 2000, if that section had continued in force after that date, the person would, but for this item, have qualified to continue to receive family tax payment for the period of 4 weeks that starts on the day following the day of the child's death at the rate that would have been applicable if the child had not died;
so much only of the amount of family tax payment that would have been payable in respect of each day in that 4 week period that occurs after 30 June 2000 and that is attributable to that child:
(d)
continues to be payable to the person as if section 900AZZC of that Act as so in force had not been repealed but had so provided; and
(e)
is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.
(2)
For the purposes of Part 4 of the
Social Security (Administration) Act 1999, a decision made for the purposes of section 900AZZC of the
Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.
18 Lump sum bereavement payments for certain persons receiving family allowance at death of child
(1)
If:
(a)
a child died before 1 July 2000; and
(b)
at the time of the child's death a person was receiving family allowance in respect of that child or of children including that child; and
(c)
under Subdivision A or B of Division 10 of Part 2.17 of the
Social Security Act 1991 as in force before 1 July 2000, if those Subdivisions had continued in force after that date, the person would, but for this item, have qualified to continue to receive family allowance for a period (the
bereavement period
) that starts on the day following the day of the child's death at the rate that would have been applicable if the child had not died;
so much only of the amount of family allowance that would have been payable in respect of each day of the bereavement period that occurs after 30 June 2000 and that is attributable to that child:
(d)
continues to be payable to the person as if that Subdivision of that Act as so in force had not been repealed but had so provided; and
(e)
is payable as a single lump sum on, or as soon as practicable after, 1 July 2000.
(2)
For the purposes of Part 4 of the
Social Security (Administration) Act 1999, a decision under Subdivision A or B of Division 10 of Part 2.17 of the
Social Security Act 1991 as continued in force for the purposes of subitem (1) has effect as a decision of an officer under the social security law.
19 Set-offs
(1)
If:
(a)
a child dies before 1 July 2000; and
(b)
before the Secretary learns of the death of the child, an individual has begun to receive family tax benefit in respect of the child in accordance with a determination under section
16 of the Family Assistance Administration Act as amended by this Act in respect of any period after 30 June 2000;
the Secretary must, as soon as practicable after learning of the child's death, review that determination in accordance with section 104 of the Family Assistance Administration Act as so amended.
(2)
If the person continued to receive non-benefit PP (partnered) after 30 June 2000 in respect of the deceased child - the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 16 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
(3)
If the person continued to receive family tax payment after 30 June 2000 and the rate of the payment was attributable, in whole or in part, to the deceased child - the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 17 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
(4)
If the person continued to receive family allowance after 30 June 2000 and the rate of the allowance was attributable, in whole or in part, to the deceased child - the Secretary can set off the amount of any single lump sum due by the Commonwealth under item 18 against any debt arising on a review of family tax benefit conducted in accordance with subitem (1).
20 Bereavement payments in relation to the death of a recipient
(1)
Despite the repeal of section 513A of the
Social Security Act 1991 as in force before 1 July 2000, that section is taken to continue in force, on and after that date, so as to facilitate any claim by the partner of a person qualified for parenting payment in respect of a child who has died, for a period of 13 weeks after the death of that child.
(2)
For the purposes of subitem (1), section 513A of the
Social Security Act 1991 as so continued in force has effect as if the reference in the section to the amount of parenting payment that would have been payable includes a reference to any lump sum that would have been payable because of the operation of item 16.
(3)
Despite the repeal of section 900 of the
Social Security Act 1991 as in force before 1 July 2000, that section is taken to continue in force, on and after that date, so as to facilitate any claim by the partner of a person qualified for family allowance in respect of a child who has died, for a period of 13 weeks after the death of that child.
(4)
For the purposes of subitem (3), section 900 of the
Social Security Act 1991 as so continued in force has effect as if the reference:
(a)
in subsection (1) of that section to the sum of the amounts referred to in paragraphs (f), (g) and (h) of that subsection; and
(b)
in subsection (2) of that section to the sum of the amounts referred to in paragraphs (e), (f) and (g) of that subsection;
each includes a reference to any lump sum that would have been payable because of the operation of item 18.
(5)
For the purposes of Part 4 of the
Social Security (Administration) Act 1999, a decision made for the purposes of section 513A, or section 900, of the
Social Security Act 1991 as continued in force for the purposes of this item has effect as if it were a decision of an officer under the social security law.
21 Provision of TFNs in certain circumstances under
Social Security Act 1991
taken to be provision under Family Assistance Administration Act
21
If the tax file number of an individual has been provided to the Secretary:
(a)
by the individual; or
(b)
by the partner of the individual; or
(c)
by the Commissioner of Taxation on the authority of the individual;
under a provision of the Social Security Act 1991 for a purpose related to a claim for, or to entitlement to, family allowance, family tax payment or parenting payment in the nature of non-benefit PP (partnered), that tax file number is taken, for the purposes of subsection 154A(1) of the Family Assistance Administration Act as amended by this Act, to have been so provided under a provision of that Act as so amended for the purposes of that Act as so amended.
22 Saving provision - Part A rate of family tax benefit for families with children not subject to family allowance income test
(1)
This item applies to an individual who, immediately before 1 July 2000:
(a)
was receiving family allowance under the
Social Security Act 1991 in respect of a child; and
(b)
by virtue of the operation of subclause 52(2) or 53(2) of Schedule 1A to that Act - did not have to satisfy the requirements of paragraph 838(1)(c) of that Act in order to be qualified for family allowance for that child; and
(c)
was also receiving either carer allowance or double orphan pension under that Act in respect of that child.
(2)
If, on or after 1 July 2000, an individual to whom this item applies has at least one FTB child in relation to whom the individual continues to receive either carer allowance or double orphan pension under the
Social Security Act 1991, the Part A rate of family tax benefit payable under the Family Assistance Act as amended by this Act to the individual from time to time on or after that date is a rate equal to:
(a)
unless paragraph (b) applies - the Part A rate of family tax benefit that would be payable to the individual under that Act as so amended; or
(b)
if the rate referred to in paragraph (a) is less than the rate (the
saved rate
) that would have been the individual's minimum family allowance rate under the
Social Security Act 1991 immediately before 1 July 2000 if that rate were worked out having regard only to those FTB children of the individual in respect of whom the individual continues to receive either carer allowance or double orphan pension under that Act - the saved rate.
(3)
If, at any time, an individual begins to receive a Part A rate of family tax benefit calculated in accordance with paragraph (2)(a), the person ceases, with effect from that time, to have any entitlement, at any time thereafter, to a Part A rate of family tax benefit at the saved rate.
Schedule 6 - Transitional provisions associated with the establishment of a scheme for the payment of child care benefit
1 Definitions
1
In this Schedule, unless the contrary intention appears:
approved child care service
has the meaning given in subsection 3(1) of the Family Assistance Administration Act.
childcare assistance
means fee reductions made in respect of care provided before:
(a)
1 July 2000; or
(b)
on or after 1 July 2000, as provided for in this Schedule;
in compliance with:
(c)
the fee relief guidelines; or
(d)
a Commonwealth program, administered by the Commonwealth Department of Family and Community Services or the Commonwealth Services Delivery Agency, that provided for fee reductions, generally known as ``childcare assistance'' or ``fee relief''.
childcare assistance agreement
means an agreement, to which the Commonwealth is a party:
(a)
entered into under section 20 of the
Child Care Act 1972; or
(b)
any other agreement, not being an agreement entered into under that Act;
that is made to provide grants to reimburse the costs of fee reductions.
childcare assistance scheme
means the Commonwealth program under which childcare assistance is paid.
child care rebate
means child care rebate payable under the Childcare Rebate Act 1993.
data collection form
means a written request to an individual from the Secretary for information relating to matters associated with the establishment of a scheme for payment of child care benefit.
family allowance
means family allowance payable under the Social Security Act 1991.
Family Assistance Act
means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999.
family assistance law
has the same meaning as in subsection 3(1) of the Family Assistance Administration Act.
fee relief guidelines
means the Childcare Assistance (Fee Relief) Guidelines made under section 12A of the Child Care Act 1972 as in force on 30 June 2000.
Secretary
, in relation to an act or thing done, or a decision or determination made, under particular legislation, means the Secretary of the Department administered by the Minister administering that legislation.
2 Special rules relating to individual entitled to childcare assistance before 1 July 2000
(1)
If, before 1 July 2000:
(a)
a decision has been made in respect of an individual and a child with the effect that the individual is entitled to childcare assistance in respect of the child; and
(b)
the individual has returned a completed data collection form to the Secretary by the date specified in the form;
then:
(c)
section
42 of the Family Assistance Act as amended by this Act and in force on 1 July 2000, is treated as being in force when the completed data collection form was returned; and
(d)
the individual is taken to be conditionally eligible under that section, as so in force, at the time that the form was returned.
(2)
If:
(a)
determinations of conditional eligibility, CCB %, a weekly limit of hours and schooling %, would, apart from this subitem, come into force on 1 July 2000 in respect of the individual and the child; and
(b)
the individual has not remained entitled to childcare assistance in respect of the child for the period commencing on the day the data collection form is returned to the Secretary and ending on 30 June 2000;
the determinations do not come into force on 1 July 2000.
Note:
Determinations of conditional eligibility, a weekly limit of hours, CCB % and schooling % are made under sections 50F, 50H, 50J and 50K respectively of the Family Assistance Administration Act as amended by this Act and in force on 1 July 2000.
(3)
If:
(a)
a requirement has been imposed before 1 July 2000 under the childcare assistance scheme in respect of the child of the individual; and
(b)
the requirement is that the child comply with the immunisation requirement; and
(c)
the child does not meet the requirement by 1 July 2000; and
(d)
immediately before 1 July 2000, less than 63 days have elapsed since the requirement was imposed;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(e)
section
57E of the Family Assistance Administration Act as so amended, and paragraph 42(1)(c) of the Family Assistance Act as so amended, are treated as having been in force when the requirement was imposed; and
(f)
the requirement is taken to have been imposed, at the time when it was imposed, under section
57E of the Family Assistance Administration Act as so amended and as so in force; and
(g)
the requirement is taken to have been imposed, at the time when it was imposed, for the purposes of paragraph 42(1)(c) of the Family Assistance Act as so amended and as so in force.
(4)
If, immediately before 1 July 2000, the child is meeting the immunisation requirements set out in the childcare assistance scheme, then, on 1 July 2000, the child is taken to meet the immunisation requirements in section
6 of the Family Assistance Act, as amended by this Act and in force on that day.
3 Special rules if individual claiming child care rebate and receiving family allowance returns data collection form
(1)
If:
(a)
an individual makes a claim for childcare rebate in respect of a child within the period commencing on 1 January 1998 and ending on 30 June 2000; and
(b)
immediately before 1 July 2000, the individual is receiving family allowance in respect of the child; and
(c)
the individual returns a completed data collection form to the Secretary by the date specified in the form;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(d)
paragraph
49B(a) of the Family Assistance Administration Act, as so amended is treated as being in force when the completed data collection form is returned; and
(e)
the individual is taken to have made an effective claim under that paragraph, as so in force, at the time that the form was returned.
(2)
If, immediately before 1 July 2000, the child is meeting the immunisation requirements set out in the
Childcare Rebate Act 1993, then, on I July 2000, the child is taken to meet the immunisation requirements in section
6 of the Family Assistance Act as amended by this Act and in force on that day.
4 Individuals may make a claim for child care benefit by fee reduction before 1 July 2000
4
If an individual makes a claim for child care benefit by fee reduction before 1 July 2000, then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(a)
paragraph
49B(a) of the Family Assistance Administration Act, as so amended is treated as being in force when the claim is made; and
(b)
the claim is taken to have been made, at the time that it was made, under that paragraph of that Act as so amended and in force.
5 Minimum CCB % if individual objects to use of tax file number given previously
(1)
This item applies to an individual referred to in subitems 2(1) and 3(1).
(2)
If:
(a)
the tax file number of an individual to which this item applies has been provided to the Secretary:
(i)
by the individual; or
(ii)
bythe partner of the individual; or
(iii)
by the Commissioner of Taxation on the authority of the individual; under:
(iv)
a provision of the Social Security Act 1991 for a purpose related to a claim for, or entitlement to, family allowance; or
(v)
the childcare assistance scheme for a purpose related to a claim for, or entitlement to, childcare assistance; and
(b)
the individual returns to the Secretary a completed data collection form by the date specified in the form; and
(c)
in that form, the individual objects to the use of the tax file number previously provided to the Secretary;
a determination of CCB % under section 50J of the Family Assistance Administration Act as amended by this Act and that would come into force on 1 July 2000 in respect of the individual, is to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.
6 Special rules relating to status of a child
(1)
If:
(a)
immediately before 1 July 2000, a decision is in force under the childcare assistance scheme that a child is taken to be a dependent child; and
(b)
either:
(i)
under item 2, an individual is taken to be conditionally eligible for child care benefit by fee reduction in respect of the child; or
(ii)
under item 3, an individual is taken to have made an effective claim for child care benefit by fee reduction in respect of the child; or
(iii)
under item 4, an individual makes a claim for child care benefit by fee reduction in respect of the child;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(c)
the Family Assistance Act as so amended is treated as having been in force when the decision under paragraph (a) was made; and
(d)
the decision that the child is taken to be a dependent child is taken to have been a determination that the child is an FTB child of the individual made, at the time referred to in subitem (2), under subsection
42(2) of the Family Assistance Act as so amended and in force.
(2)
The determination referred to in paragraph (1)(d) is taken to have been made on:
(a)
in the case of subparagraph (b)(i) - the day the individual is taken to be conditionally eligible immediately before the time the individual is taken to be so conditionally eligible; and
(b)
in the case of subparagraph (b)(ii) - the day the effective claim is taken to have been made; and
(c)
in the case of subparagraph (b)(iii) - the day the claim is made.
7 Special rules relating to residence
(1)
If:
(a)
immediately before 1 July 2000, a decision is in force under the childcare assistance scheme that an individual is taken to be a resident for childcare assistance purposes with effect that the individual is a resident on 1 July 2000; and
(b)
either:
(i)
under item 2, the individual is taken to be conditionally eligible for child care benefit by fee reduction; or
(ii)
under item 3, the individual is taken to have made an effective claim for child care benefit by fee reduction; or
(iii)
under item 4, an individual makes a claim for child care benefit by fee reduction;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(c)
the Family Assistance Act as so amended is treated as having been in force when the decision under paragraph (a) was made; and
(d)
the decision that the individual is a resident is taken to have been a determination made, at the time referred to in subitem (2), under section
8 of the Family Assistance Act as so amended and in force.
(2)
The determination is taken to have been made on:
(a)
in the case of subparagraph (b)(i) - the day the individual is taken to be conditionally eligible, immediately before the time the individual is taken to be so conditionally eligible; and
(b)
in the case of subparagraph (b)(ii) - the day the effective claim is taken to have been made; and
(c)
in the case of subparagraph (b)(iii) - the day the claim is made.
8 Special rules relating to tax file numbers provided for another purpose
8
If:
(a)
the tax file number of an individual has been provided to the Secretary:
(i)
by the individual; or
(ii)
by the partner of the individual; or
(iii)
by the Commissioner of Taxation on the authority of the individual; under:
(iv)
a provision of the Social Security Act 1991 for a purpose related to a claim for, or entitlement to, family allowance; or
(v)
the childcare assistance scheme; and
(b)
the individual returns to the Secretar
y a completed data collection form by the date specified in the form; and
(c)
in that form, the individual does not object to the use of the tax file number previously so provided to the Secretary;
that tax file number is taken to have been provided for the purposes of section 50B of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000.
9 Special rules relating to TFN requirements
(1)
If:
(a)
an individual has been requested, before 1 July 2000, under section
75 of the
Social Security (Administration) Act 1999 or under the childcare assistance scheme, to provide a tax file number in relation to a claim for, or the receipt of, family allowance or childcare assistance; and
(b)
the individual has not, before that date, provided that tax file number; and
(c)
immediately before 1 July 2000, less than 28 days have elapsed since the request to provide that number;
then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:
(d)
the Family Assistance Act as so amended is treated as having been in force when the request was made; and
(e)
the request is taken to have been made, at the time when it was made, under section
57B of the Family Assistance Act as so amended and in force.
(2)
If, under a decision made under the childcare assistance scheme, an individual has been exempted, before 1 July 2000, from having to meet the tax file number requirements of the scheme, then, for the purposes of the Family Assistance Administration Act, as amended by this Act:
(a)
that Act as so amended is treated as having been in force when the decision that the individual is exempt was made; and
(b)
the decision is taken to have been made, at the time the exemption under the childcare assistance scheme was given, under subsection 57B(6) of that Act as so amended and in force.
10 Special rules relating to a childcare assistance agreement in force immediately before 1 July 2000
Agreement to which this item relates
(1)
This item applies to a childcare assistance agreement that was in force immediately before 1 July 2000.
Agreement ceases to operate for grants for fee reductions after 1 July 2000 except in certain circumstances
(2)
Except in the limited circumstances set out in subitem (3) or (4), on and after 1 July 2000, an agreement to which this item applies does not operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided on or after 1 July 2000.
Matters in respect of which agreement continues to operate
(3)
An agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to a session of care that started before 1 July 2000 and continued on that date.
Note 1:
Item 17 continues access to fee reductions under the childcare assistance scheme for care provided during a session of care that started immediately before 1 July 200 and continued on that date.
Note 2: In respect of care provided on 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.
(4)
An agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided on or after 1 July 2000, if the care is provided by an outside school hours care service during the period of a school vacation that starts before 1 July 2000 and continues on and after that day.
Note 1:
Item 18 continues access to fee reductions under the childcare assistance scheme for vacation care provided on and after 1 July 2000 if the vacation started before 1 July 2000.
Note 2: In respect of care provided on and after 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.
(5)
On and after 1 July 2000, an agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided before 1 July 2000.
Note:
In respect of care provided before 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.
(6)
On and after 1 July 2000, an agreement to which this item applies operates for the purposes of other grants (if any) provided for in the agreement.
Commonwealth under no obligation to make further grants under agreement
(7)
The operation of an agreement to which this item applies is limited in that the Commonwealth is under no obligation, on or after 1 July 2000, to make any further grants under the agreement to reimburse the costs of fee reductions.
Child Care Act, guidelines etc. to be treated as in force
(8)
For the purposes of an agreement to which this item applies in so far as it relates to a grant to reimburse the costs of fee reductions, in relation to care provided as mentioned in subitems (3), (4) and (5):
(a)
on and after 1 July 2000, the
Child Care Act 1972 is treated as being in force as if the amendments made by Schedule 3 to the
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 had not been made; and
(b)
if:
(i)
a handbook, guidelines or other document that relates to fee reductions created by a Commonwealth Department with the responsibility for administering the agreement is referred to in the agreement; and
(ii)
the handbook, guidelines or other document operates on 30 June 2000; the handbook, guidelines or other document is treated as operating on and after 1 July 2000.
11 Childcare assistance agreement services to become approved child care services under section 195 of the Family Assistance Administration Act
Long day care services
(1)
If:
(a)
a childcare assistance agreement is in force in respect of a long day care service immediately before 1 July 2000; and
(b)
the service is not, immediately before 1 July 2000, subject to a suspension under paragraph 4E(1)(d) of the
Child Care Act 1972;
the service is treated as being an approved centre based long day care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Family day care services
(2)
If a childcare assistance agreement is in force in respect of a family day care service immediately before 1 July 2000, the service is treated as being an approved family day care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Occasional care services
(3)
If a childcare assistance agreement is in force in respect of an occasional care service immediately before 1 July 2000, the service is treated as being an approved occasional care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Outside school hours care services
(4)
If a childcare assistance agreement is in force in respect of an outside school hours care service immediately before 1 July 2000, the service is treated as being an approved outside school hours care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.
Requirement of subsection 195(3) of the Family Assistance Administration Act need not be complied with
(5)
For an approved child care service referred to in subitems (1) to (4) (inclusive), the Secretary does not have to comply with the requirement in subsection
195(3) of the Family Assistance Administration Act as amended by this Act to give a certificate in respect of the service.
If long day care services subject to a sanction (other than suspension) on 30 June 2000, sanction carries over to child care benefit scheme
(6)
If a long day care service is, immediately before 1 July 2000, subject to a sanction, other than suspension, under section 4E of the
Child Care Act 1972, the service is treated, on and after 1 July 2000, as being subject to the sanction under section 200 of the Family Assistance Administration Act as amended by this Act.
12 Special condition of continuing approval of approved child care services referred to in item 11
12
If:
(a)
a service is treated, under item 11, as an approved child care service; and
(b)
item 10 applies to an agreement in respect of the service;
it is a condition for the continued approval of the approved child care service under section 195 of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000, that the service not contravene an obligation imposed on the service under the agreement in respect of a grant to reimburse the costs of fee reductions, in relation to care mentioned in subitems 10(3), (4) and (5).
13 Debts under childcare assistance agreements to be recoverable under the Family Assistance Administration Act
(1)
If:
(a)
an amount (the
debt
), whether described as a debt or not, is to be repaid:
(i)
under a childcare assistance agreement to which item 10 applies; or
(ii)
under section 20B of the Child Care Act 1972 as in force immediately before 1 July 2000 in respect of an advance on account of a grant to reimburse the costs of fee reductions made for children; and
(b)
the debt relates to a grant to reimburse the costs of fee reductions for care mentioned in subitem (10)(3), (4) or (5);
the debt, whether it arises before, or on or after, 1 July 2000 is recoverable on or after 1 July 2000 under subsection 82(2) of the Family Assistance Administration Act as amended by this Act and in force on 1 July 2000.
(2)
If the debt has been partially recovered under the childcare assistance scheme before 1 July 2000, the balance of the debt may be recovered under subsection
82(2) of the Family Assistance Administration Act as amended by this Act and in force on and after 1 July 2000.
14 Minister may terminate childcare assistance agreements
(1)
If:
(a)
a childcare assistance agreement was in force immediately before 1 July 2000; and
(b)
the agreement relates solely to a grant to reimburse the costs of fee reductions;
the Minister may, on or after 1 July 2000, determine, in writing, that the agreement is ended from a date specified in the determination.
(2)
The determination has effect accordingly.
15 Old sanctions to be taken into account by Secretary when considering applications under section 194 of the Family Assistance Administration Act
15
If:
(a)
a person applies under section 194 of the Family Assistance Administration Act as amended by this Act for approval of a child care service as an approved child care service for the purposes of the family assistance law; and
(b)
the person, when operating a child care service under the childcare assistance scheme, was subject to sanctions in respect of the service;
the Secretary may refuse to approve the service under subsection 195(2) of that Act as amended by this Act.
16 Special rules relating to claims for childcare assistance
Claims for childcare assistance that are undetermined as at 1 July 2000
(1)
If:
(a)
a person lodged a claim for childcare assistance in respect of care provided before 1 July 2000; and
(b)
that claim was not determined before that date;
the claim is to be determined after 1 July 2000 under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
Claims lodged after 1 July 2000
(2)
Despite the termination of the childcare assistance scheme on 1 July 2000, a person may lodge a claim for childcare assistance before 8 July 2000 if the claim relates to care provided no more than 7 days before the claim is lodged. The claim is to be determined after 1 July 2000 under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
17 Special rules relating to sessions of care
17
If a session of care, within the meaning of the childcare assistance scheme, provided by a child care service starts before 1 July 2000 and continues on 1 July 2000, a claim for childcare assistance in respect of the session is to be determined under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
18 Special rules relating to vacation care
18
If a period of vacation care, within the meaning of the childcare assistance scheme, provided by a child care service starts before 1 July 2000 and continues on and after 1 July 2000, a claim for childcare assistance in respect of this care is to be determined under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
19 Special rules relating to registered carers under section 49 of the Childcare Rebate Act
Most registered carers to be treated as registered carers under the child care benefits scheme
(1)
If:
(a)
an individual was a registered carer under section 49 of the
Childcare Rebate Act 1993 immediately before 1 July 2000; and
(b)
the individual did not do any of the following things immediately before 1 July 2000:
(i)
operate a child care service that was the subject of a childcare assistance agreement;
(ii)
operate a child care service that was receiving financial assistance fromthe Commonwealth in connection with its operational costs, where the provision of that assistance is administered by the Commonwealth Department of Family and Community Services;
(iii)
provide child care under a contract with a family day care service that was the subject of a childcare assistance agreement;
the individual is to be treated as being approved as a registered carer under section 210 of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000, with effect from that date.
Applications for registration as a carer under section 49 of the Childcare Rebate Act that are undetermined as at 1 July 2000
(2)
If:
(a)
a person or body lodged an application for registration as a carer under section 49 of the
Childcare Rebate Act 1993 before 1 July 2000; and
(b)
that application was not determined before that date;
then:
(c)
the application is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if that Act, as so in force, had continued in force; and
(d)
if the registration (if any) relates to a person who is not an individual, the registration remains in force only in relation to care provided before 1 July 2000, or on or after 1 July 2000 as mentioned in subitems 20(3) and (4); and
(e)
for the purposes of subitem (1), if the registration (if any) relates to a person who is an individual, the individual is to be treated as being a registered carer before 1 July 2000.
Applications for registration as a carer under section 49 of the Childcare Rebate Act lodged after 1 July 2000
(3)
Despite the repeal of the
Childcare Rebate Act 1993 on 1 July 2000
, a person or body may apply, on or after 1 July 2000 and before 1 January 2001, for registration as a carer under section 49 of that Act if the application relates to care provided as mentioned in subitem 20(2), (3) or (4). The application is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
20 Special rules relating to claims for child care rebate
Claims for child care rebate that are undetermined as at 1 July 2000
(1)
If:
(a)
a person lodged a claim for child care rebate before 1 July 2000; and
(b)
that claim was not determined before that date;
the claim is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
Claims for child care rebate made after 1 July 2000 for care provided before 1 July 2000
(2)
Despite the repeal of the
Childcare Rebate Act 1993 on 1 July 2000, a person may lodge a claim for child care rebate on or after 1 July 2000 and before 1 January 2001 if the claim relates to care provided during a period commencing 2 years before the claim was lodged and ending on 30 June 2000. The claim is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
(3)
If a session of care provided by a child care service starts before 1 July 2000 and continues on 1 July 2000, a claim for child care rebate in respect of the session is to be determined under the
Childcare Rebate Act 1993 as in force immediately before 1 July 2000 as if the Act, as so in force, had continued in force.
(4)
If a period of vacation care provided by an outside school hours care service starts before 1 July 2000 and continues on and after 1 July 2000, a claim for child care rebate in respect of this care is to be determined under the
Childcare Rebate Act 1993 as in force immediately before 1 July 2000 as if the Act, as so in force, had continued in force.
21 Special rules relating to registration of families
Applications for registration of a family under section 19 of the Childcare Rebate Act that are undetermined as at 1 July 2000
(1)
If:
(a)
an individual lodged an application for registration of a family under section 19 of the
Childcare Rebate Act 1993 before 1 July 2000; and
(b)
that application was not determined before that date;
the application is to be determined under the Childcare Rebate Act 1993, as in force before 1 July 2000, as if that Act, as so in force, had continued in force.
Applications for registration of a family under section 19 of the Childcare Rebate Act lodged after 1 July 2000
(2)
Despite the repeal of the
Childcare Rebate Act 1993 on 1 July 2000, an individual may apply, on or after 1 July 2000 and before 1 January 2001, for a family to be registered under section 19 of that Act if the application relates to care provided as mentioned in subitem 20(2), (3) or (4). The application is to be determined under the
Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
22 Health Insurance Commission's functions and powers in relation to child care rebate to continue for certain matters
(1)
The Health Insurance Commission must deal with the following matters:
(a)
applications referred to in item 19;
(b)
claims referred to in item 20;
(c)
applications referred to in item 21;
(d)
matters arising in respect of those applications and claims (for example, applications for review);
under the Health Insurance Commission Act 1973 and the Childcare Rebate Act 1993 as if the following amendments to those Acts had not occurred:
(e)
the amendments of the
Health Insurance Commission Act 1973 by Schedule 8 to the
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999;
(f)
the repeal of the
Childcare Rebate Act 1993.
(2)
In respect of the Commission's powers under subitem (1), the Commission may, under subsection 55(3) of the
Childcare Rebate Act 1993 as continued in force, extend the period in which an application may be made for reconsideration of a decision listed in section 53 of that Act, but only until 30 June 2001.
23 Other transitional matters may be provided for in regulations
23
The Governor-General may make regulations, not inconsistent with this Schedule, the Family Assistance Administration Act and the Family Assistance Act prescribing other transitional matters, apart from transitional matters provided for in this Schedule, that are necessary or convenient for carrying out or giving effect to the introduction of child care benefit under the family assistance law.
S 69 formerly read:
Special provisions relating to child care benefit
69
For the purposes of this Part, a reference to an amount being paid to an approved child care service includes a reference to an amount that, at the time when it was paid, was paid to an approved child care service even if:
(a)
the service is no longer approved; or
(b)
the service no longer operates the service concerned.
expressly provides that it is.
the amount so paid is a debt due to the Commonwealth by the person.
the difference between the received amount and the correct amount is a debt due to the Commonwealth by the person.
the amount so paid is a debt due to the Commonwealth by the individual.
the difference between the received amount and the correct amount is a debt due to the Commonwealth by the individual.
the amount of unrepaid family tax benefit advance becomes a debt due to the Commonwealth by the individual.
the amount of the family tax benefit advance left unrepaid as a result of the variation of the determination, or the variation or substitution of the decision on review, becomes a debt due to the Commonwealth by the individual.
If the individual is entitled to be paid family tax benefit by instalment and has a Part A rate greater than nil, the unrepaid amount of the advance is to be repaid by reductions in the individual's Part A rate (see clause 51 of Schedule 1 to the Family Assistance Act).
the amount of the family tax benefit advance left unrepaid as a result of the variation of the determination becomes a debt due to the Commonwealth by the individual.
If, after the variation, the individual's Part A rate was not sufficient to repay the advance, the unrepaid amount of the advance is to be repaid either by reductions in the individual's Part A rate (see clauses 48 and 51 of Schedule 1 to the Family Assistance Act) or as a debt under subsection (3) or (4).
the amount of the family tax benefit advance becomes a debt due to the Commonwealth by the individual.
the amount is a debt due to the Commonwealth by the recipient.
an amount equal to the amount of the payment made to the institution is, subject to subsection 93A(5), a debt due to the Commonwealth by the person, or jointly and severally by the persons, in whose name the incorrect account is kept.
the difference between the received amount and the correct amount is a debt due to the Commonwealth by the individual.
the difference between the received amount and the correct amount is a debt due to the Commonwealth by the provider.
an amount equal to the fee reduction amount is a debt due to the Commonwealth by the provider.
the amount paid is a debt due to the Commonwealth by the provider.
so much of the fee reduction amount as relates to the session of care is a debt due to the Commonwealth by the provider.
then that whole or part is a debt due to the Commonwealth by the provider immediately before the provider's approvalwas suspended, cancelled or varied.
then that whole or part is a debt due to the Commonwealth by the provider.
an amount equal to the amount of the payment made to the institution is, subject to subsection 93A(5), a debt due to the Commonwealth by the person, or jointly and severally by the persons, in whose name the incorrect account was kept.
the amount of the relevant payment is a debt due to the Commonwealth by the recipient.
the amount by which the relevant payment would have been reduced is a debt due to the Commonwealth by the recipient.
the amount of the relevant payment is a debt due to the Commonwealth by the recipient.
the amount by which the relevant payment would have been reduced is a debt due to the Commonwealth by the recipient.
the amount of the relevant payment is a debt due to the Commonwealth by the recipient.
the amount by which the relevant payment would have been reduced is a debt due to the Commonwealth by the recipient.
the amount of the advance is a debt due to the Commonwealth by the individual.
the amount by which the advance would have been reduced is a debt due to the Commonwealth by the individual.
the amount of the ETR payment is a debt due to the Commonwealth by the individual.
the amount by which the ETR payment would have been reduced is a debt due to the Commonwealth by the individual.
the amount of the payment is a debt due to the Commonwealth by the individual.
the amount of the payment is a debt due to the Commonwealth by the individual.
the difference between the amount that was in fact paid to the person and the amount that should have been paid is a debt due to the Commonwealth.
the amount of the cheque is a debt due by the person to the Commonwealth.
the recipient and the other person are jointly and severally liable to pay the debt.
the amount so paid is recoverable by the Commonwealth.
then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).
The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 78B.
then the person is liable to pay, by way of penalty, interest charge, worked out under subsection (3), for each day in the period described in subsection (2).
The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 78B.
The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section 78B.
the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.
then the amount of the debt outstanding (worked out under subsection (2)) is recoverable from the garnishee debtor by the Commonwealth by means of:
whichever is the lesser.
The Secretary may from time to time vary the amount by which instalments of family tax benefit are to be reduced.